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 May 2012 Year 2012 This

Whether unmachined steel castings and rough HRCS castings used ...


Cenvat Credit Allowed for Unmachined Steel and Rough HRCS Castings Used in Cement Plant Machinery Repairs.

May 8, 2012

Case Laws     Central Excise     AT

Whether unmachined steel castings and rough HRCS castings used for replacement of damaged parts of the cement plant and machinery are eligible for Cenvat credit - held yes - AT

View Source

 


 

You may also like:

  1. Manufacture of cement - Modvat / CENVAT Credit allowed in respect of explosives, grinding media, cylpebs, refractories (fire bricks) steel castings, ball bearings,...

  2. 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...

  3. CENVAT Credit - input services - construction and erection services in the factory - The appellant took credit on the services used in the construction of civil...

  4. CENVAT Credit - cement and steel - jetty was constructed and input credit was claimed on cement and steel - appellant is a taxable service provider on port under the...

  5. Eligibility of CENVAT credit - cement and TOR steel cannot be considered as inputs which are used in the fabrication or manufacture of capital goods - credit disallowed - AT

  6. Cenvat Credit on steel and cement purchased for constructing a storage tank – assessee is entitled to the benefit of cenvat credit - HC

  7. Cenvat Credit - CTD bar invariably used for construction purpose, which cannot be allowed as inputs - AT

  8. Cenvat credit allowed on Paint used by the appellant for painting of pipes and machinery.

  9. CENVAT Credit - Capital goods - Inputs - Cement and Steel items - There is no blanket or absolute bar in claiming credit on the disputed items, unless used for the...

  10. CENVAT credit on wooden articles - there is no dispute about its use in the factory premises of the appellant for manufacturing of propellers by casting - considering...

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

  12. Admissibility of CENVAT Credit - capital goods used for setting up, erection and commissioning of the power plant - There are no merits in the submissions of the Revenue...

  13. Petitioners permitted to utilize Cenvat credit for payment of excise duty on goods lying at manufacturing plant proposed for debonding from Export Oriented Unit (EOU)...

  14. CENVAT Credit - Cement, MS angles, Channels, Beams, Bars, etc. used for foundation of plant and machinery - it clearly appears that all the goods were used for capital...

  15. 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...

 

Quick Updates:Latest Updates