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1. CENVAT credit - catch covers, a packing material - denial for the reason that the catch covers are not the essential primary or secondary packing material - Once it is...

2. CENVAT Credit - HDPE/PP Bags used for packing of their final product, i.e. cement, destroyed in the course of packing - appellants cannot be asked to reverse the credit...

3. Input Tax Credit (ITC) - seeking credit packaging material which is to be used in exempted supply, till they are into their stock - no ITC could be claimed on the...

4. CENVAT credit - used packing material - exempted goods - Non maintenance of accounts as regards use of credit availed inputs which have already been used once in the...

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. Clandestine manufacture - tobacco snuff - It is found that to manufacture snuff of huge quantity, other raw material/packing material also required but no such evidence...

7. CENVAT Credit - packing material - reversal @ 8% under Rule 6(3)(b) - it cannot be said that appellant has reversed the entire credit with respect to packing material...

8. Cenvat credit on input packing material - There is no contrary evidence adduced by the Department that the input packing materials were not used in or in relation to...

9. Imposition of tax - Packing material used for packing the clothes - tax not imposable on packing material used for packing the clothes - HC

10. 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...

11. Refund of unutilized Cenvat credit - Other than Rule 5 of Cenvat Credit Rules, there is no other provision either in Cenvat Credit Rules, 2004 or in Central Excise...

12. 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...

13. Duty on waste and scrap – packing of intermediate/final goods - packing material has become waste - reversal of cenvat credit - AT

14. CENVAT credit - capital goods installed in the distillery plant used for manufacture of Ethyl Alcohol - The CESTAT ruled in favor of the appellant, emphasizing that...

15. Excess availment of CENVAT credit - There is no provision for one to one correlation in CENVAT credit scheme - there is no other evidence on record like investigation...