Liability to pay duty on clearance of structural scrap - duty ...

No Reversal of CENVAT Credit Needed for Non-Cleared Inputs or Capital Goods, No Suppression Found.

March 17, 2016

Case Laws Central Excise AT

Liability to pay duty on clearance of structural scrap - duty demand alleging suppression of facts - When there is no clearance of inputs or capital goods as such, question of reversal of CENVAT credit availed on such items does not arise - AT

View Source

← Previous Next →

Liability to pay duty on clearance of structural scrap - duty ...

No Reversal of CENVAT Credit Needed for Non-Cleared Inputs or Capital Goods, No Suppression Found.

March 17, 2016

Case Laws Central Excise AT

You may also like:

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)...

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...

Reversal of CENVAT Credit - for the purpose of formula under rule 6(3A) is only total CENVAT credit of common input service and cannot include CENVAT credit on input...

Reversal of cenvat credit while claiming Exemption from duty - unutilized cenvat credit - Rule 11(3) - the provision of reversal of the credit is provided only in...

CENVAT Credit - inputs or capital goods - As per Cenvat Credit Rules, capital goods, as well as input are defined under Rule 2(a) and 2(k) respectively. Perusal of both...

Demand of amount collected in the name of duty u/s 11D - CENVAT credit - inputs or capital goods - imported Box Strapping Machines - the appellant have cleared the...

Reversal of cenvat credit of input service for availing benefit of SSI Exemption - The rule 11 did not cover the credit of input services or credit of CENVAT on capital goods.

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...

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...

Reversal of CENVAT credit on capital goods wrongly taken - when the Cenvat credit are availed on the inputs or capital goods, the credits get merged and as such, lose...

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...

Removal of Inputs as such – no need to reverse Cenvat credit availed on Input Services

HC held that transitional credit under CGST Act is not available for capital goods in transit as of the appointed date. While Section 140 of CGST Act allows carrying...

Cenvat Credit - LPG, Exempt goods or not - The LPG generated during the course of manufacture of motor sprit (MS), High Speed Diesel Oil, aviation Turbine fuel (ATF),...

Reversal of Input Tax Credit - inputs consumed in dye intermediates (which is also a finished goods), where such goods have been destroyed in fire - - Since the said...

Quick Updates: