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 March 2018 Year 2018 This

100% EOU - Cenvat Credit - denial on the ground that tractors ...

Case Laws     Central Excise

March 13, 2018

100% EOU - Cenvat Credit - denial on the ground that tractors are not capital goods as defined under CCR 2004 since not installed within the factory premises - when the notification does not provide the definition of capital goods, the same has to be construed as used in common parlance. - AT

View Source

 


 

You may also like:

  1. 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...

  2. 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)...

  3. CENVAT Credit - since the Motor Vehicle was held to be a capital goods, the eligibility of Cenvat credit on Rent-a-Cab service shall not be hit by the exclusion clause...

  4. Cenvat credit on capital goods - No credit was availed in the initial (first) year - Whole of the credit (100% credit) was availed in the subsequent year - There is...

  5. Refund of countervailing duty - exit from the status of 100% EOU under the STPI Scheme - denial on the ground that the duty paid on de-bonded goods are IT infrastructure...

  6. 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...

  7. The CESTAT upheld the denial of CENVAT credit on inputs used for laying foundations or making support structures for capital goods, as per the revised definition of...

  8. Refund claim - CENVAT Credit - denial of Cenvat credit refund on the ground that supply of goods from one 100% EOU to another 100% EOU will not be considered as...

  9. 100% EOU - Refund claim - Rule 5 of CCR, 2004 - rejection of refund claims merely on the ground of nexus with the manufacture of the product is not legally tenable - AT

  10. Refund of CENVAT Credit - export goods or not - goods were cleared by the appellant, not for physical exports, but were cleared by them to their sister concern, who is...

  11. Clearances made by one 100% EOU to another 100% EOU which are deemed exports are to be treated as physical exports for the purpose of entitling refund of unutilized...

  12. Refund - the clearances made by one 100% EOU to another 100% EOU which are deemed exports are to be treated as physical exports for the purpose of entitling refund of...

  13. Clearances made by one 100% EOU to another 100% EOU which are deemed exports are to be treated as physical exports for the purpose of entitling refund of unutilized...

  14. Carry forward of accumulated credit on Debonding of units - 100% EOU - Denial of CENVAT credit accumulated from duties discharged on procurements employed in exported...

  15. 100% EOU - they were entitled to avail the Cenvat credit and since the Cenvat credit is also not recovered under Rule 14 of Cenvat Credit Rules and is available in...

 

Quick Updates:Latest Updates