The case pertains to the claim of CENVAT credit by the ...

Dispute over CENVAT credit on imported dump trucks: Importer's claim rejected for lack of evidence.

Case Laws Central Excise

August 22, 2024

The case pertains to the claim of CENVAT credit by the appellant/importer on the imported goods (dump truck) falling under Chapter 87, received in an incomplete/unfinished condition but possessing the essential character of the finished goods. The key issue was whether the conversion/assembly of the imported dump truck in SKD condition into a fully finished dump truck amounted to 'manufacture' under the relevant rules. The Revenue department disputed the claim, asserting that the imported article was a complete/finished product ready for use. The Tribunal observed that the appellant failed to demonstrate with evidence (1) the condition of the imported article, and (2) the processes undertaken to convert it into a finished product. Applying Rule 2(a) and Note 6 of the General Rules of Interpretation, the Tribunal held that the appellant did not establish the factum of 'assembly' or 'manufacture' and upheld the findings of the First Appellate Authority, dismissing the appeal.

View Source

← Previous Next →

The case pertains to the claim of CENVAT credit by the ...

Dispute over CENVAT credit on imported dump trucks: Importer's claim rejected for lack of evidence.

Case Laws Central Excise

August 22, 2024

You may also like:

Anti-dumping duty on import of bus/truck tyres from China

CENVAT Credit - denial of Cenvat Credit on the ground that the appellant have taken the Cenvat Credit suo-moto as they have also filed the refund claim - The appellant...

The case involves eligibility of CENVAT Credit on input services for output services including short-term accommodation, restaurant, rent-a-cab, and consultancy services....

The case involved a dispute over CENVAT Credit denial based on a board circular alleging undervaluation of assets and claiming dual benefits. The Circular merely advised...

The case pertains to the valuation of imported porcelain vitrified tiles. The key points are: The assessment attained finality, but the appellant has the legal right to...

Refund of unutilized CENVAT Credit - surrender of registration - the appellant is entitled for refund claim of unutilized cenvat credit lying in their cenvat credit...

Valuation of imported goods - Unwrought / Unrefined Zinc - enhancement of value - rejection of transaction value - The importer declared the goods as...

Levy of Anti-Dumping duty - goods have been imported and warehoused - The appellant-importers have argued that as they have warehoused the goods that have been put to...

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...

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)...

Anti-dumping duty - Re-assessment of imported goods - Classification of Import of 30 MT of PVC Resin SG 5 (Suspension Grade) - Verification of Manufacturer - The...

Demand of amount collected in the name of duty u/s 11D - CENVAT credit - inputs or capital goods - imported Box Strapping Machines - the appellant have cleared the...

Excess availment of CENVAT credit - There is no provision for one to one correlation in CENVAT credit scheme - there is no other evidence on record like investigation...

CENVAT Credit - input services - The appellant did not submit the documentary evidences either before the original or first appellate authority to demonstrate that it is...

Initiation of CIRP process - application was rejected on the ground that the claim of the Appellant falls within the ambit of disputed claim - Merely disputing a claim...

Quick Updates: