CENVAT Credit - capital goods which are used exclusively for the ...

CENVAT Credit Denied for Capital Goods Used Solely in Making Exempt Products per Rule 6(4) of 2004 Rules.

August 28, 2019

Case Laws Central Excise AT

CENVAT Credit - capital goods which are used exclusively for the manufacture of exempted products - Decanter for Gluten - CENVAT Credit cannot be availed by the appellant in view of the explicit provisions of Rule 6(4) of CCR 2004.

View Source

← Previous Next →

CENVAT Credit - capital goods which are used exclusively for the ...

CENVAT Credit Denied for Capital Goods Used Solely in Making Exempt Products per Rule 6(4) of 2004 Rules.

August 28, 2019

Case Laws Central Excise AT

You may also like:

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...

Reversal of the cenvat credit on capital goods when the final product manufactured by use of such capital goods became exempted subsequently - the capital goods were not...

CENVAT Credit - trading activities - Rule 6 of CENVAT Credit Rules, 2004 deals solely with the situation of CENVAT Credit resulting from exempted services and exempted...

Reversal of cenvat credit - It is now a settled proposition that reversal of cenvat credit even after manufacture of the goods and/or clearance thereof amounts to not...

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...

CENVAT Credit - Capital goods - initially capital goods used for manufacturing of exempted goods only - later using the same in manufactruing of dutiable goods does not...

CENVAT Credit - credit of capital goods on TG-2 denied - Rule 6(4) of CCR 2004 prohibits availment of Cenvat credit on capital goods used exclusively for manufacture of...

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...

CENVAT Credit - capital goods - the appellants were paying duty @ 4% on the goods manufactured by using the very same capital goods. There is no room for doubt that the...

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...

Cenvat credit - Once the credit is availed, the use of such credit is governed by Rule 3 of the Cenvat Credit Rules, 2004. Sub-Rule (4) of the said Rule stipulates that...

CENVAT Credit - ineligible capital goods - M.S. Bars/Rods/Angles/Channels/Beams - CENVAT Credit is available only for those inputs which were used in...

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)...

Cenvat Credit on capital goods - simultaneous availing depreciation - As per Rule 4(4), it clearly provides that only part of the value of capital goods which represents...

CENVAT Credit - Removal of capital goods - Depreciation - Deduction of 2.5% to be applied from the date of availing credit, not from the date of receiving or putting to...

Quick Updates: