Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Central Excise - Highlights / Catch Notes

Home Highlights January 2012 Year 2012 This

CENVAT credit on own final product returned by buyers – returned ...


CENVAT Credit Allowed for Reprocessing Returned Goods: Fresh Products from Remelted Materials Qualify for Duty Credit.

January 25, 2012

Case Laws     Central Excise     AT

CENVAT credit on own final product returned by buyers – returned goods were remelted by using same machinery and fresh products emerged – credit of duty allowed u/s 16.... - AT

View Source

 


 

You may also like:

  1. CENVAT Credit - The input service credit cannot be denied on the ground that it is shown in the ER1 return instead of the ST3 returns since the cross utilization of...

  2. Cenvat Credit - Input services - export of goods - CHA service - rent-a-cab service - credit allowed - AT

  3. Cenvat credit claims on spare parts considered as capital goods were rejected u/ss 11B and 12B of the Cenvat Excise Act. As per the definition of "Inputs" in Rule 2(k)...

  4. Reversal of cenvat credit - It is now a settled proposition that reversal of cenvat credit even after manufacture of the goods and/or clearance thereof amounts to not...

  5. Cenvat credit - Once the credit is availed, the use of such credit is governed by Rule 3 of the Cenvat Credit Rules, 2004. Sub-Rule (4) of the said Rule stipulates that...

  6. Cenvat credit - Non-possession of capital goods at the time of availment of Cenvat credit and goods were not used in or in relation to the manufacture of the final...

  7. CENVAT Credit - trading activities - Rule 6 of CENVAT Credit Rules, 2004 deals solely with the situation of CENVAT Credit resulting from exempted services and exempted...

  8. CENVAT Credit - Since it is the claim of the appellant that these returned goods were reprocessed and cleared, the assumption that in the absence of a proper accountal...

  9. Refund of CENVAT Credit - even if ST-3 return for a particular period do not show any unutilized balance of cenvat credit, the refund still is to be granted on the basis...

  10. The HC allowed the appeal, holding that the insertion of Section 5A(1A) in the Central Excise Act, 1944 is prospective, not clarificatory. Prior to the amendment, the...

  11. CENVAT Credit - inputs or capital goods or used for the manufacture of the final product - steel items - appellant is not even claiming the Cenvat credit in respect of...

  12. Cenvat Credit - appellants are entitled for input service credit on real estate agent - Credit allowed - AT

  13. CENVAT Credit - inputs or not - The CESTAT was justified in dismissing the Department’s appeal since the credit was claimed in respect of the inputs used for fabrication...

  14. Maintainability of petition - availability of alternative remedy - transitional credit - no bar for filing return in GST portal of Telangana where petitioner's branch...

  15. Cenvat Credit on capital goods received prior to getting registration certificate as service provider allowed - AT

 

Quick Updates:Latest Updates