Rule 9 (1) of the Cenvat Credit Rules, 2004, the invoices issued for removal of cenvated inputs or capital goods as such are valid documents ... Rule 3(5) of the Cenvat Credit Rules, the amount paid on removal of cenvated inputs as such under this rule is required
Rule 11 (3) of the Cenvat Credit Rules, 2004, after reversing the Cenvat credit involved on the cenvated inputs lying in stock ... Cenvat Credit Rules, 2004 the respondent were required to reverse the Cenvat credit involved on the cenvated inputs lying in stock, cenvated inputs in process
Menthol involving Cenvat credit of Rs. 95,51,299/- in process and thus the total Cenvat credit involved on the cenvated inputs either lying ... process. They would be eligible for Cenvat credit in respect of the quantity of the cenvated inputs lying in stock and in process only
availment of cenvat credit and cenvat credit initially taken had been subsequently reversed, the reversal of wrongly availed cenvat credit with interest would have ... respect of inputs, capital goods and input services has not been availed. The question arises as to whether when initially cenvat credit has been taken
Rule 6(1) of Cenvat Credit Rules, 2004, Cenvat Credit Rules shall not be available on such quantity of inputs which are used ... provisions of Rule 6(1), cenvat credit would not be admissible to the extent the cenvated inputs have been used in or in relation
Credit on certain inputs and input services, which are utilized in discharging the Central Excise duty both by debiting in CENVAT Credit as well ... Rule 6(1) of Cenvat Credit Rules, the CENVAT Credit shall not be allowable on such quantity of input or inputs services, which is used
Rule 4 : Conditions for allowing CENVAT credit.
(5) (a) The CENVAT credit shall be allowed even if any inputs or capital goods as such ... From the above provisions of Cenvat Credit Rue 2004 it is evident that Cenvat Credit of inputs will be admissible to an assessee when
Part-I Register. The figure of 92,427 MTs pertains to Cenvatable inputs whereas the figures in the 3CD return reflects both Cenvatable inputs ... return under the income tax law, being the total quantity of Cenvatable inputs and non-cenvatable inputs received, 92,427 MTs in the RG23A Part
Central Excise Tariff Act, 1985 and was availing CENVAT Credit on inputs. The appellant was sending semi processed inputs for carrying out the process ... such circumstances, the principal manufacturer is entitled to avail CENVAT Credit on inputs contained in waste and scrap generated
input or input services meant for use in the manufacture of dutiable final products or in providing output service; and the quantity of input spent ... therefore credit of any inputs or input services used exclusively in trading cannot be availed; credit of common inputs and input services could be availed
