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1. Cenvat Credit on capital goods received prior to getting registration certificate as service provider allowed - AT

2. 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)...

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. CENVAT Credit on Capital goods – Acquisition of capital goods was made prior to registration - Credit Allowed - AT

5. 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...

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 - input services received prior to the date of registration - belated availment of cenvat credit - cenvat credit allowed - AT

8. 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...

9. 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...

10. 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...

11. 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...

12. Denial of CENVAT Credit - Job work - assessee utilized Cenvat credit on capital goods and inputs which were used in the manufacture of the job-worked goods - credit allowed - HC

13. Cenvat Credit on capital goods - capital goods used in exempted and excisable goods - credit allowed..... - HC

14. Cenvat Credit - Input services - prior to date of registration - export of services - refund allowed - AT

15. Cenvat Credit - Input services - export of goods - CHA service - rent-a-cab service - credit allowed - AT