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 November 2018 Year 2018 This

CENVAT Credit - capital goods - Pallet Racking System - the ...


CENVAT Credit Approved for Pallet Racking System as Capital Goods Essential for Storing Raw Materials and Finished Goods.

November 17, 2018

Case Laws     Central Excise     AT

CENVAT Credit - capital goods - Pallet Racking System - the racks involved were used for storing raw materials and finished goods in the store room and that Pallet Storage Racks were essential items for safekeeping of the raw materials or the finished products - Credit allowed.

View Source

 


 

You may also like:

  1. 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)...

  2. 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...

  3. 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...

  4. 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...

  5. 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...

  6. Denial of CENVAT Credit - inputs/capital goods or not - HR, MS and SS plates received and utilized during 2003 to 2005 for setting up of Copper III plant - The Tribunal...

  7. CENVAT Credit - inputs and/or capital goods - towers - doors - racks - fall arrestor system - insulation material etc. - telecommunication services is provided by the...

  8. Denial of CENVAT Credit - whether racks are capital goods - Procurement of “racks” for storage of the final products, terry towels, packed in cartons before...

  9. CENVAT Credit – Capital Goods or inputs - credit on Racks - They have taken credit on these items by classifying the same as capital goods but that by itself cannot be...

  10. 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...

  11. Reversal of CENVAT Credit - removal of capital goods as such - power plant - Rule 3(5A) of Cenvat Credit Rules, 2004 - The sale of goods or transfer of ownership of the...

  12. Eligibility for CENVAT Credit - 'Plastic Crates' - Capital goods or inputs - crates used for transportation of finished goods in to bonded store room, are eligible for...

  13. 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...

  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. Demand of amount collected in the name of duty u/s 11D - CENVAT credit - inputs or capital goods - imported Box Strapping Machines - the appellant have cleared the...

 

Quick Updates:Latest Updates