Search Results for "Rule 3(4)"

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Search Results for "Rule 3(4)"

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High Court

Bombay High Court Allows Revenue's Appeal in Central Excise Case on CENVAT Credit Restriction for Inputs from 100% EOU. Rule 3(6)(a)(i) of CENVAT Credit Rules, 2002 restricts credit on inputs manufactured by a 100% EOU, and reversal under Rule 3(4) does not remove the restriction.

12 Apr 2019

The Commissioner of Central Excise, Raigad filed an appeal under Section 35G of the Central Excise Act, 1944 against the order of the Customs, Excise ...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Central Excise Case — Cenvat Credit on Capital Goods Allowed Even if Used for Exempted Goods Prior to Common Use. The court held that the restriction under Rule 3(4) of Cenvat Credit Rules, 2004 does not apply when capital goods are used for both exempted and dutiable goods, and the assessee is entitled to credit if the goods are used in the manufacture of final products.

20 Jun 2018

The case involves appeals filed by the Commissioner of Central Excise, Bengaluru, under Section 35G of the Central Excise Act, 1944, against orders of...

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