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1. Refund claim - Once the input credit is legally taken and utilized on the dutiable final product, it need not be reversed on the final product being exempted...

2. 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...

3. Removal of Inputs as such – no need to reverse Cenvat credit availed on Input Services

4. CENVAT Credit - duty paying documents - The Appellant correctly availed the cenvat credit. Further, the department nowhere raised any dispute on the said records. Thus...

5. CENVAT Credit - once the duty on the final product has been accepted by the Department, the CENVAT Credit availed need not be reversed even if the activity does not...

6. Refund of Excise Duty in cash - What the assessee suggests is that the Cenvat credit given for acquisition of capital goods to a manufacturer, who is otherwise exempted...

7. Disallowance of cenvat credit - The department having accepted the excise duty on the final product cannot be permitted to deny cenvat credit on the inputs used for the...

8. CENVAT Credit - inputs - accessories of the final products cleared along with the final products - The appellants are eligible to avail CENVAT credit on flaps and tubes...

9. Once the duty on final products has been accepted by the department, CENVAT credit availed need not be reversed even if the activity does not amount to manufacture. - HC

10. WCL availed CENVAT credit on the inputs for manufacturing of their final product before production of exemption certificate by M/s GMADA, the appellant has rightly...

11. CENVAT credit - inputs were being sent to job worker - job worker was paying duty on the final product - cenvat credit availed by the assessee cannot be denied - AT

12. CENVAT credit - re-credit taken aver reversal - there is no need of filing of refund claim and in such circumstances the appellant could avail the Cenvat Credit which...

13. Reversal of CENVAT Credit - Final product supplied under international competitive bidding to mega power projects. - no need to reverse credit - appeal allowed - AT

14. Availing Cenvat Credit of duty paid inputs, semi-processed inputs and inputs contained in the final products lying in the stock after withdrawal of partial exemption - w....

15. Whether the Modvat/Cenvat credit on the inputs in process and in finished products is liable to be reversed/paid back when the final product becomes exempt from payment...