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1. 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...

2. Denial of CENVAT Credit - Job work - assessee utilized Cenvat credit on capital goods and inputs which were used in the manufacture of the job-worked goods - credit allowed - HC

3. 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...

4. CENVAT Credit - ISD - distribution of input service credit - credit denied on the ground that credit could be distributed by Parle only to its own manufacturing unit...

5. Recovery of CENVAT Credit - capital goods - availability of credit when the production started become dutiable - even if the goods per se were exempted during the...

6. Cenvat Credit - inputs & capital goods used in manufacturing of exempted goods in first unit - such exempted goods used as inputs to manufacture dutiable goods in second...

7. 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)...

8. CENVAT credit - capital goods - Under sub-rule (4) of Rule 6 of Cenvat Credit Rules, 2004, capital goods cenvat credit is inadmissible only in respect of those capital...

9. Availment of Cenvat credit - capital goods not installed in the appellants premises but installed at other units doing Job work - No intimation, No permission from the...

10. Job work - Reversal of CENVAT Credit - Even though the goods manufactured under Notification 214/86- CE, the CENVAT Credit in respect of inputs used in the said goods is...

11. Cenvat credit - Job Work - Capital Goods - Although the capital goods could not be returned “as such“ after the usage, in that circumstances also the credit cannot be denied - AT

12. CENVAT Credit - since admittedly, in the case on hand, the Principal manufacturer, i.e. the Daman unit, paid duty on finished goods, evenif it is produced at job...

13. 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...

14. CENVAT Credit - Duties paid on capital goods upon De-bonding of unit (100%EOU) - Proviso in Rule 3 of CCR 2004 is in the nature of an Explanation clarifying what was in...

15. CENVAT Credit - capital units - lifting of Corporate Veil - all units have been merged at a later date, though at the time of receipt of capital goods, all the three...