![CENVAT Credit of Excise Duty Allowable on Basis of original Copy of Invoice if there is no Dispute about Receipt of Goods in factory u/r 57G(6) of Central Excise Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CENVAT-Credit-Excise-Duty-Original-Copy-Invoice-Dispute-Receipt-Goods-factory-Central-Excise-Rules-CESTAT-TAXSCAN-1.jpg "CENVAT Credit of Excise Duty Allowable on Basis of original Copy of Invoice if there is no Dispute about Receipt of Goods in factory u/r 57G(6) of Central Excise Rules: CESTAT [Read Order]")
CENVAT Credit of Excise Duty Allowable on Basis of original Copy of Invoice if there is no Dispute about Receipt of Goods in factory u/r 57G(6) of Central Excise Rules: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the CENVAT credit of excise duty was allowable based...
![Penalisation under Rule 26 of Central Excise Rules, Allowable only if Party is Involved in Various Activities of Handling Goods, Which are Liable for Confiscation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Central-Excise-Rules-Central-Excise-Party-is-Involved-in-Various-Activities-of-Handling-Goods-Handling-Goods-CESTAT-Taxscan.jpg "Penalisation under Rule 26 of Central Excise Rules, Allowable only if Party is Involved in Various Activities of Handling Goods, Which are Liable for Confiscation: CESTAT [Read Order]")
![Denial of CENVAT credit of duty paid on Rough Castings on ground of Short Payment of Duty: CESTAT quashes Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Denial-CENVAT-credit-duty-paid-Rough-Castings-ground-Short-Payment-Duty-TAXSCAN.jpg "Denial of CENVAT credit of duty paid on Rough Castings on ground of Short Payment of Duty: CESTAT quashes Order [Read Order]")
![Rule 8(3A) of Central Excise Rules 2002 is Ultravires: CESTAT Orders Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Central-Excise-Rules-2002-CESTAT-Orders-Fresh-Adjudication-Fresh-Adjudication-Orders-CESTAT-taxscan.jpg "Rule 8(3A) of Central Excise Rules 2002 is Ultravires: CESTAT Orders Fresh Adjudication [Read Order]")
![Goods used as Input Should be Duty Paid for Availing MODVAT credit u/s 57A of Central Excise Rules : CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Modified-value-added-tax-credit-service-tax-Goods-Inputs-Section-57A-of-Central-Excise-Rules-1944-CESTAT-central-excise-rules-MODVAT-taxscan.jpg "Goods used as Input Should be Duty Paid for Availing MODVAT credit u/s 57A of Central Excise Rules : CESTAT [Read Order]")
Penal Provision of Central Excise Rules not to be Invoked against Company Accountants: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the penal provision of the Central Excise Rules, 1944 are not to be invoked against the company accountant. The...
![Penal Provision of Central Excise Rules not to be Invoked against Company Accountants: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Penal-Provision-Penal-Provision-of-Central-Excise-Rules-Excise-Rules-Company-Accountants-service-tax-CESTAT-Customs-Excise-taxscan.jpg "Penal Provision of Central Excise Rules not to be Invoked against Company Accountants: CESTAT [Read Order]")
Rule 96ZP of Central Excise Rules,1944 declared as Ultra Vires by Supreme Court: CESTAT deletes Penalty [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) deleted the penalty demanded and held that Rule 96zp of Central Excise Rules, 1944 declared as ultra vires by the...
![Rule 96ZP of Central Excise Rules,1944 declared as Ultra Vires by Supreme Court: CESTAT deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Central-Excise-Rules-1944-Central-Excise-Rules-Rule-96ZP-of-Central-Excise-Rules-1944-declared-as-Ultra-Vires-by-Supreme-Court-CESTAT-deletes-Penalty-Supreme-Court-CESTAT-Penalty-Taxscan.jpg "Rule 96ZP of Central Excise Rules,1944 declared as Ultra Vires by Supreme Court: CESTAT deletes Penalty [Read Order]")
CESTAT quashes Excise Duty Demand, invalidates Restriction on Cenvat Credit Utilization during Default [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed the excise duty demand, invalidates restriction on Cenvat credit utilization during default. The...
![CESTAT quashes Excise Duty Demand, invalidates Restriction on Cenvat Credit Utilization during Default [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/CESTAT-CESTAT-Kolkata-Excise-Duty-Cenvat-credit-Central-Excise-Rules-Taxscan.jpg "CESTAT quashes Excise Duty Demand, invalidates Restriction on Cenvat Credit Utilization during Default [Read Order]")
Relief to Royal Enfield, Unjust enrichment did not apply to Refund arising out of Finalisation of Provisional Assessment: CESTAT [Read Order]
In a significant case of M/s.Royal Enfield (Unit of M/s.Eicher Motors Ltd.), the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) of Chennai Bench has held that unjust enrichment did not...
![Relief to Royal Enfield, Unjust enrichment did not apply to Refund arising out of Finalisation of Provisional Assessment: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Royal-Enfield-enrichment-Refund-arising-Provisional-Assessment-CESTAT-TAXSCAN.jpg "Relief to Royal Enfield, Unjust enrichment did not apply to Refund arising out of Finalisation of Provisional Assessment: CESTAT [Read Order]")
Transfer of Cases to call book and reviving after a long gap without any reasonable explanation is not allowable: Orissa HC [Read Order]
The Orissa High Court (HC) held that the transfer of cases to call book and reviving after a long gap without any reasonable explanation is not allowable. M/s. Maxcare Laboratories Ltd challenged...
![Transfer of Cases to call book and reviving after a long gap without any reasonable explanation is not allowable: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Transfer-of-Cases-call-book-reasonable-explanation-Orissa-High-Court-taxscan.jpg "Transfer of Cases to call book and reviving after a long gap without any reasonable explanation is not allowable: Orissa HC [Read Order]")
![Demand for excess CENVAT Credit cant be based on Third Partys Statement: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Demand-for-excess-CENVAT-credit-third-partys-statement-CESTAT-Taxscan.jpg "Demand for excess CENVAT Credit cant be based on Third Partys Statement: CESTAT [Read Order]")
Re-Export of Imported Waste Oil is not allowable as it is prohibited under the Central Excise Rule: CESTAT [Read Order]
The Delhi Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that the re-export of Imported waste oil is not allowable as it is prohibited under the Central Excise...
![Re-Export of Imported Waste Oil is not allowable as it is prohibited under the Central Excise Rule: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Imported-Waste-Oil-Re-Export-Re-Export-of-Imported-Waste-Oil-Central-Excise-Rule-CESTAT-taxscan.jpg "Re-Export of Imported Waste Oil is not allowable as it is prohibited under the Central Excise Rule: CESTAT [Read Order]")