8512 and 8705. The assessee has been availing Cenvat Credit on inputs under Cenvat Credit Rules, 2002. During the period from April 2003 to March ... assessee removed inputs as such, on which Cenvat Credit was availed and the credit was not reversed on the date of removal. This lead
Central Excise Tariff Act, 1985 . The assessee were availing Cenvat Credit on inputs including non-woven fabrics stating that due to heavy rain ... Rule 3 of Cenvat Credit Rules,2001 and 2002 inasmuch as they had consciously availed the Cenvat Credit on inputs which were not used
Central Excise Rules 1944 and under the Cenvat Credit Rules; Rule 2(k) defines inputs to mean whether contained in the final product ... Honourable Supreme Court was not dealing with definition of "input" under Cenvat or Central Excise Act . Further it is submitted that under Section
upon them to show cause as to why the Cenvat credit availed on the inputs - CTD bars used for construction purpose should not be held ... case of wrongful availment of the Cenvat Credit on inputs recoverable under Rule 14 of the Cenvat Credit Rules, 2004 and the respondent having availed
both dutiable goods and exempted goods and was availing Cenvat Credit on various inputs services. According to the assessee, it was entitled to take full ... available as Cenvat Credit was in respect of input services, which are given under Rule 6(5) of the Cenvat Credit Rules, 2004. When that
Further, it was stated that refund of CENVAT credit provisions are available under the Excise Rule and CENVAT Rules hence refund of such credit ... central excise duty. The petitioner was also availing CENVAT Credit benefit of the duties paid on inputs and capital goods and service tax paid
