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1. Reversal of CENVAT Credit - removal of capital goods as such - power plant - Rule 3(5A) of Cenvat Credit Rules, 2004 - The sale of goods or transfer of ownership of the...

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. Reversal of CENVAT Credit - capital goods - removal of equipment as waste / scrap - It is not contemplated, either in Finance Act, 1994 or in general commercial usage,...

4. 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...

5. CENVAT Credit - inputs which were subsequently cleared “as such” to their sister unit without reversal of credit - a Revenue neutral situation - the appellant is a PSU,...

6. Revenue Neutrality - CENVAT Credit - rejected goods - rectify/re-make the goods for sale - the appellant has cleared these goods to their another unit. Admittedly,...

7. Denial of CENVAT credit distributed by the Head Office (Input Service Distributor) to a unit during April to June 2012. The denial was based on the ground that the...

8. CENVAT Credit - transfer of ownership / sale to another without removal of capital goods goods - would be construed as removal within the meaning of Rule 3(4) of the...

9. 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...

10. CENVAT Credit - removal of capital goods as such or not - the law is settled that even though the ownership of the capital goods has been changed but the capital goods...

11. 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...

12. 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...

13. Cenvat Credit - Removal of Capital Goods removed – Rule 3(5) of the CENVAT CREDIT Rules, 2004 – the manufacturer shall pay the amount equal to Cenvat Credit taken on...

14. Reversal of CENVAT credit on capital goods wrongly taken - when the Cenvat credit are availed on the inputs or capital goods, the credits get merged and as such, lose...

15. CENVAT Credit - capital units - lifting of Corporate Veil - all units have been merged at a later date, though at the time of receipt of capital goods, all the three...