![Value of Scrap Cleared by Paying Excise Duty cannot be Included in Assessable Value: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Paying-Excise-Duty-Value-of-Scrap-Assessable-Value-CESTAT-paying-excise-duty-of-scrap-taxscan.jpg "Value of Scrap Cleared by Paying Excise Duty cannot be Included in Assessable Value: CESTAT [Read Order]")
Value of Scrap Cleared by Paying Excise Duty cannot be Included in Assessable Value: CESTAT [Read Order]
The Mumbai bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that the value of scrap cleared by excise duty cannot...
![Availment of CENVAT credit of Excise Duty without proper receipt of goods: CESTAT Upholds Credit Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Availment-CENVAT-credit-Excise-Duty-receipt-of-goods-CESTAT-Credit-Demand-TAXSCAN.jpg "Availment of CENVAT credit of Excise Duty without proper receipt of goods: CESTAT Upholds Credit Demand [Read Order]")
![Relief to Eveready Industry: CESTAT quashes Excise Duty Demand on clearance of Primary Batteries on ground of absence of manufacturing u/s 2(f) of Central Excise Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Eveready-Industry-Excise-Duty-Demand-excise-duty-on-Primary-Batteries-battery-Manufacturing-Excise-Duty-Eveready-batteries-taxscan.jpg "Relief to Eveready Industry: CESTAT quashes Excise Duty Demand on clearance of Primary Batteries on ground of absence of manufacturing u/s 2(f) of Central Excise Act [Read Order]")
![CESTAT Quashes Denial of Excise Duty Exemption on Clearance of Flock Fabrics on ground of Genuineness of IIT Roorkee Report [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Flock-Fabrics-1.jpg "CESTAT Quashes Denial of Excise Duty Exemption on Clearance of Flock Fabrics on ground of Genuineness of IIT Roorkee Report [Read Order]")
![CESTAT quashes Excise Duty Demand on Clandestine Clearance of Sponge Iron on ground of Absence of Corroborative Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-Excise-Duty-Demand-Excise-Duty-Clandestine-Clearance-Sponge-Iron-Absence-of-Corroborative-Evidence-TAXSCAN.jpg "CESTAT quashes Excise Duty Demand on Clandestine Clearance of Sponge Iron on ground of Absence of Corroborative Evidence [Read Order]")
CENVAT Credit of Excise Duty allowable on any Input service used in relation to Modernisation, Renovation or repairs of factory : CESTAT [Read Order]
The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the CENVAT credit of excise duty is allowable on any input services used concerning modernization,...
![CENVAT Credit of Excise Duty allowable on any Input service used in relation to Modernisation, Renovation or repairs of factory : CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CENVAT-Credit-CENVAT-Credit-of-Excise-Duty-Excise-Duty-Modernisation-Renovation-or-repairs-of-factory-CESTAT-TAXSCAN.jpg "CENVAT Credit of Excise Duty allowable on any Input service used in relation to Modernisation, Renovation or repairs of factory : CESTAT [Read Order]")
No Excise duty demandable on “Estimated Production” or on Basis of Theoretical Calculation: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the excise duty cannot be demanded on the estimated production or based on the theoretical...
![No Excise duty demandable on “Estimated Production” or on Basis of Theoretical Calculation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Excise-duty-Demandable-Excise-duty-Estimated-Production-Theoretical-Calculation-CESTAT-Excise-Customs-TAXSCAN.jpg "No Excise duty demandable on “Estimated Production” or on Basis of Theoretical Calculation: CESTAT [Read Order]")
No Interest liability arises on Merely availed CENVAT credit and reversed before utilizing for remittance of Excise duty: CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the interest liability cannot be raised on merely availed CENVAT credit and reversed before the...
![No Interest liability arises on Merely availed CENVAT credit and reversed before utilizing for remittance of Excise duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Remittance-of-Excise-duty-Excise-duty-reversed-before-utilizing-utilizing-for-remittance-of-Excise-duty-Interest-liability-arises-on-Merely-availed-CENVAT-credit-TAXSCAN.jpg "No Interest liability arises on Merely availed CENVAT credit and reversed before utilizing for remittance of Excise duty: CESTAT [Read Order]")
CESTAT Quashes Excise Duty Demand on Body building of Multi Role Riot control vehicle on ground of Excise Duty Exemption Eligibility [Read Order]
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the excise duty demand on the body building of a multi-role riot control vehicle on the grounds of...
![CESTAT Quashes Excise Duty Demand on Body building of Multi Role Riot control vehicle on ground of Excise Duty Exemption Eligibility [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Multi-Role-Riot-control-vehicle-Excise-Duty-Exemption-Eligibility-Excise-Duty-Exemption-Exemption-Eligibility-Riot-control-vehicle-TAXSCAN.jpg "CESTAT Quashes Excise Duty Demand on Body building of Multi Role Riot control vehicle on ground of Excise Duty Exemption Eligibility [Read Order]")
CESTAT Upholds Rejection of CENVAT Credit of Excise Duty Demand on Manufacture of Drugs on ground of Limitation [Read Order]
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the rejection of CENVAT credit of excise duty demand on the manufacture of drugs on the ground of...
![CESTAT Upholds Rejection of CENVAT Credit of Excise Duty Demand on Manufacture of Drugs on ground of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/CESTAT-Rejection-CENVAT-Credit-Excise-Duty-Demand-Manufacture-Drugs-taxscan.jpg "CESTAT Upholds Rejection of CENVAT Credit of Excise Duty Demand on Manufacture of Drugs on ground of Limitation [Read Order]")
CENVAT Credit of Excise Duty allowable on Raw materials used for Manufacture of finished goods : CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the CENVAT credit of excise duty is allowable on the raw materials used for the manufacture of finished...
![CENVAT Credit of Excise Duty allowable on Raw materials used for Manufacture of finished goods : CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/CENVAT-Credit-of-Excise-Duty-CENVAT-Credit-Excise-Duty-Excise-Duty-Allowable-on-Raw-materials-Excise-Duty-Allowable-TAXSCAN.jpg "CENVAT Credit of Excise Duty allowable on Raw materials used for Manufacture of finished goods : CESTAT [Read Order]")
Appeal can be Abated as per Rule 22 of CESTAT Procedure Rules w.e.f date of approval of resolution plan by NCLT: CESTAT [Read Order]
The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that as per Rule 22 of the CESTAT procedure rules,1982 any appeal can be abated with effect from the date...
![Appeal can be Abated as per Rule 22 of CESTAT Procedure Rules w.e.f date of approval of resolution plan by NCLT: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/CESTAT-Appeal-resolution-plan-by-NCLT-Appeal-can-be-Abated-as-per-Rule-22-Bangalore-bench-taxscan.jpg "Appeal can be Abated as per Rule 22 of CESTAT Procedure Rules w.e.f date of approval of resolution plan by NCLT: CESTAT [Read Order]")