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1. 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...

2. CENVAT Credit - inputs - goods which is used even not in the manufacture directly but even if it is used in relation to the manufacture and indirectly, the said goods...

3. 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....

4. CENVAT Credit - input services - services used in setting up their plants - Although setting up the factory is not manufacture in itself, it is an activity directly in...

5. CENVAT Credit - input services - Renting of Immovable Property Service - The services used in relation to setting up of a plant are neither specifically included nor...

6. CENVAT credit - tyres used for dumpers - tyres are necessary accessory to dumpers which are capital goods used in the manufacturing activity and integrally connected in...

7. CENVAT Credit - input service - the appellant would be entitled to avail CENVAT credit of the input service received in relation to renovation or repairs of factory and...

8. 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...

9. 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...

10. CENVAT credit - assessee paid duty treating the activity as manufacture - revenue states no manufacturing activity and denied credit - in either event, no duty...

11. 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...

12. CENVAT Credit - Availment of credit on tippers and dumpers - Central Excise duty paid on dumpers and tippers is not eligible to be availed as CENVAT Credit before amendment - AT

13. CENVAT credit - the services, in question, used for setting up of factory have to be treated as input service and would be eligible for Cenvat credit, as the factory has...

14. Wrongful transfer of credit attributable to all units by the Input Service Distributor (ISD) exclusively to the respondent, contravening the second proviso to Rule 3(4)...

15. CENVAT Credit - input - Cement used for stabilization of hazardous waste jarofix as toxic effluent at secured land fill which is part and parcel of their manufacturing...