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 October 2012 Year 2012 This

Claim of Cenvat credit on capital goods - Rule 4 of the Cenvat ...


High Court Rules Cenvat Credit Unavailable for Non-Manufacturing Processes u/r 4 of Cenvat Credit Rules.

October 8, 2012

Case Laws     Central Excise     HC

Claim of Cenvat credit on capital goods - Rule 4 of the Cenvat Credit Rules cannot come to the rescue of the petitioner, as the process in question itself does not amount to process of manufacture - HC

View Source

 


 

You may also like:

  1. 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,...

  2. CENVAT Credit - capital goods - manufacture of exempted goods - On analysis of CENVAT Credit Rules, 2004 particularly Rule 6(6)(v) which are explanation to Rule 6(4),...

  3. CENVAT credit - the effect of proviso to Rule 3(4) of CCR is that though a manufacturer is obliged to discharge excise duty liability by 5th or 6th day of the next...

  4. CESTAT allowed appeal concerning CENVAT credit on Smart-Cards sent to STB manufacturer for testing and pairing. Tribunal held appellant was not required to reverse...

  5. 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...

  6. Cenvat Credit - pre-mature credit on input services - credit availed before making payment - Scope of Rule 4(7) of Cenvat Credit Rules, 2004 - credit cannot be denied - AT

  7. CENVAT Credit - goods which were finally cleared were exempted - benefit of Rule 6(3) of the Cenvat Credit Rules - Whether the benefit of rule 6(3) of the Cenvat Credit...

  8. Refund of CENVAT Credit under rule 5 of the CENVAT Credit Rules, 2004 - Notification

  9. 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...

  10. 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...

  11. Refund of unutilized Cenvat credit - Other than Rule 5 of Cenvat Credit Rules, there is no other provision either in Cenvat Credit Rules, 2004 or in Central Excise...

  12. CENVAT Credit - capital goods - availment of credit while availing depreciation - The adjustment in the balance sheet of 2015-16 cannot be considered as reversion of the...

  13. CENVAT Credit of the inputs lying in their stock - If a condition under rule 4 specifically disallows cenvat credit on a particular goods or service, the cenvat credit...

  14. CENVAT credit - Rule 4(1) of CCR - entitlement of credit after crossing the SSI Exemption limit - the appellant right to avail the credit at the time of coming out of...

  15. Correctness of erasure of credit already availed by prospective invalidation of eligibility for retention of credit that would subject those services already procured...

 

Quick Updates:Latest Updates