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 February 2016 Year 2016 This

Cenvat Credit - activity undertaken by the appellant amounts to ...


Appellant's Battery Process Qualifies for Cenvat Credit; Transforming Semi-Finished Units into Marketable Products Under Central Excise Rules.

February 20, 2016

Case Laws     Central Excise     AT

Cenvat Credit - activity undertaken by the appellant amounts to manufacture. Therefore, they have rightly taken the Cenvat Credit on semi finished / incomplete batteries received from their sister unit to do the process making them marketable in complete condition - AT

View Source

 


 

You may also like:

  1. Manufacture - assembling of semi finished Auto Parts - the appellant has rightly availed the CENVAT credit in respect of semi finished bought out components - credit allowed - AT

  2. CENVAT credit - destruction of raw materials and semi-finished goods by fire - the input or semi-finished goods did not reach the stage of finished goods and the...

  3. Reversal of Cenvat Credit while opting for SSI exemption - As there is no balance in cenvat credit account, in that circumstances, the appellant are not required to pay...

  4. Business Auxiliary Service -Job Work - denting and painting - these processes per se also are defined to be process of manufacture because these processes are essential...

  5. CENVAT Credit - 1%/2% Additional Duty of Customs (CVD) paid on the imported coal - The appellant has stated that though the appellant had taken CENVAT credit of CVD paid...

  6. Reversal of Cenvat Credit - semi finished goods and intermediate goods destroyed during fire accident - demands raised of reversal of Cenvat Credit on the inputs confirmed - AT

  7. CENVAT Credit - denial of Cenvat Credit on the ground that the appellant have taken the Cenvat Credit suo-moto as they have also filed the refund claim - The appellant...

  8. Cenvat Credit - Capital goods - Guide Car - The ‘Guide Car’ is being used for the purpose of transporting the hot coke after it is processed in the Coke Oven Battery....

  9. The appellant was denied CENVAT credit on the allegation that the sender units inflated the value of Soap Noodles stock transferred to the appellant, leading to excess...

  10. CENVAT credit - appellant is liable to pay 10% of the value of e-bikes at the time of their clearance and the cenvat credit lying in their cenvat account shall not lapse...

  11. The appellant undertook several activities on bought-out items, raising the issue of whether these processes amounted to manufacture liable for excise duty. For certain...

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

  13. Whether CENVAT credit attributable to the inputs contained in the semi-finished and finished goods destroyed in flood was inadmissible and was required to be reversed -...

  14. Denial of cenvat credit – manufacture of batteries - Hydraulic Oil and Hadilin as capital goods – Appellant is eligible for CENVAT Credit - AT

  15. The appellant wrongly availed Cenvat credit on input services for unsold flats after issuance of completion certificate, contravening Rules 6(3) and 6(3A) of the Cenvat...

 

Quick Updates:Latest Updates