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Central Excise - Highlights / Catch Notes

Home Highlights July 2012 Year 2012 This

Admissibility of Cenvat credit - various issues - re-credit of ...


Cenvat Credit: Re-Crediting Wrong Debits Requires Authorization, Self-Initiated Adjustments Are Non-Compliant and Recoverable Under Central Excise Laws.

July 26, 2012

Case Laws     Central Excise     AT

Admissibility of Cenvat credit - various issues - re-credit of amount wrongly debited - suo motto credit taken is not proper and is recoverable. - AT

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

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  5. Refund / re-credit of CENVAT credit - When a debit to the CENVAT credit account could be treated as a mode of payment of duty at the time of removal of goods, we fail to...

  6. Refund / re-credit of CENVAT credit - When a debit to the CENVAT credit account could be treated as a mode of payment of duty at the time of removal of goods, we fail to...

  7. 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.

  8. 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

  9. Denial of Cenvat credit – CENVAT Credit can be availed on the basis of debit notes which contained all the ingredients as required under the invoices - AT

  10. Denying of CENVAT Credit - Availment of credit on the basis of Advice of Transfer Debit - procedural lapse cannot be considered as a reason to deny Cenvat credit involved - AT

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