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 July 2018 Year 2018 This

CENVAT credit availed on defective/rejected goods - duty paying ...


CENVAT Credit Valid on Returned Goods Despite Improper Documents; Credit Notes Reflect Duty Amounts.

July 6, 2018

Case Laws     Central Excise     AT

CENVAT credit availed on defective/rejected goods - duty paying documents - while returning the goods, distributors have issued credit notes in the manufacturer favour which also reflect the duty amounts - credit cannot be rejected on the ground that such documents are not proper documents.

View Source

 


 

You may also like:

  1. Cenvat credit - duty paying documents - debit note cum bills - duplicate copies of invoice - credit allowed - AT

  2. Validity of debit notes issued by the service providers for availing cenvat credit - debit notes are valid documents for availing cenvat credit, if the same contained...

  3. CENVAT credit - the debit note containing all the details as required under the rule 9(2) of Cenvat Credit Rules, 2004 is valid documents for the purpose of taking...

  4. CENVAT Credit - duty paying invoices - the debit notes contains all the details which are required under Rule 9 and therefore they are valid documents for claiming CENVAT credit.

  5. Cenvat credit - duty paying documents - input services - whether the document certificate issued by the bank is the valid document for availment of Cenvat credit - Held yes - AT

  6. CENVAT Credit - duty paying invoices - performa invoices - the documents required under the Rule 9 are not confined to merely invoices but these may be any documents,...

  7. CENVAT Credit - The input service credit cannot be denied on the ground that it is shown in the ER1 return instead of the ST3 returns since the cross utilization of...

  8. CENVAT Credit - duty paying documents - Debit Note issued by the importer in respect of import of machines - CVD paid there on was passed on to the appellant by way of...

  9. 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)...

  10. CENVAT Credit - duty paying documents - debit note containing all the details as required under the rule 9(2) of Cenvat Credit Rules, 2004 is valid documents for the...

  11. CENVAT Credit - Credit on strength of debit notes - duty paying documents - there is no reason to deny the credit on the basis of the debit notes - AT

  12. Validity of Debit Notes - Availment of cenvat credit – just because before the word invoice, the word debit note has been added, these documents would not cease to be a...

  13. CENVAT Credit - duty paying invoices (document) - cenvat credit availed on the strength of railway receit - Rule 9 is subservient to Rule 3 for determining the...

  14. Refund of CENVAT Credit - even if ST-3 return for a particular period do not show any unutilized balance of cenvat credit, the refund still is to be granted on the basis...

  15. CENVAT Credit - duty paying documents - Rule 9(1)(a) of Cenvat Credit Rules, 2004 - CENVAT Credit on the basis of photocopy of seven bills of entry - Credit allowed - AT

 

Quick Updates:Latest Updates