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1. 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...

2. Refund claim - Once the input credit is legally taken and utilized on the dutiable final product, it need not be reversed on the final product being exempted...

3. Cenvat credit availed on inputs and inputs contained in final products lost due to fire - correctness of denial of credit which are attributable to the credit on inputs...

4. As per the CESTAT, Rule 6 of CCR applies only if some final product is partly exempt and partly dutiable. However, we do not find any such restriction in Rule 6 which...

5. Remission of duty upon destruction of final product - there is no requirement to reverse the credit of inputs which have gone into manufacture of final product - AT

6. CENVAT credit - input services utilised at the R&D centres of the appellant company and transferred to factory through input service distribution mechanism - the...

7. CENVAT Credit - garden tools fully exempted from payment of duty had been exported under letter of undertaking and, therefore, in terms of Rule 5 of Cenvat Credit Rules,...

8. CENVAT Credit - inputs - Wash Oil and Sulphuric Acid which were used directly or indirectly, in or in relation to the manufacture of coal Gas - The manufacturing process...

9. Cenvat credit - service used by the manufacturer whether directly or indirectly in or in relation to the manufacture of final products constitutes input service - AT

10. CENVAT Credit - use of intermediate goods (Neutral Filter Cake) as inputs - engaged in the production of dutiable as well as exempted product - the finding of fact that...

11. CENVAT Credit - inputs - heavy duty racks - the goods, which have no relationship with the manufacture of a final product, have to be excluded from the definition of...

12. Availment of CENVAT Credit - Outdoor Catering Service - where the input service used is integrally connected with the business of manufacturing the final product and...

13. Availing Cenvat Credit of duty paid inputs, semi-processed inputs and inputs contained in the final products lying in the stock after withdrawal of partial exemption - w....

14. CENVAT Credit - testing of medicament - The process of testing of the medicaments is an integral part which is used in relation to manufacturer of the final product....

15. Reversal of CENVAT Credit - input credit legally taken and utilised on dutiable final product, need not be reversed on the final product becoming exempt under...