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![CENVAT Credit Need Not Be Reversed Under Rule 3(5B) For Inputs Or Sub-Assemblies Scrapped During Manufacturing: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/16/500x300_2097128-cenvat-credit-sub-assemblies-scrapped-manufacturing-cestat-taxscan.webp "CENVAT Credit Need Not Be Reversed Under Rule 3(5B) For Inputs Or Sub-Assemblies Scrapped During Manufacturing: CESTAT [Read Order]")
CENVAT Credit Need Not Be Reversed Under Rule 3(5B) For Inputs Or Sub-Assemblies Scrapped During Manufacturing: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that CENVAT credit reversal under Rule 3(5B) of the...
![Removal of PPCP to Moulders for Making Battery Parts Not Trading: CESTAT Rules Rule 6 Cenvat Credit Reversal Inapplicable [Read Order]](https://images.taxscan.in/h-upload/2025/07/03/250x150_2058505-removal-of-ppcp-polypropylene-co-polymer-ppcp-to-moulders-for-making-battery-parts-taxscan.webp "Removal of PPCP to Moulders for Making Battery Parts Not Trading: CESTAT Rules Rule 6 Cenvat Credit Reversal Inapplicable [Read Order]")
![Capital Goods Installed in Marine Terminal Facility Area Considered as Integral Part of Manufacturing Process & Eligible for CENVAT Credit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Capital-Goods-Installed-Marine-Terminal-Facility-Area-Considered-Integral-Part-Manufacturing-Process-Eligible-CENVAT-Credit-CESTAT-taxscan.jpg "Capital Goods Installed in Marine Terminal Facility Area Considered as Integral Part of Manufacturing Process & Eligible for CENVAT Credit: CESTAT [Read Order]")
![Conversion Services Of Ms Rounds, Bars And Converting the Same to Sockets, Bends Based On Job Work Not a Manufacturing Process: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Conversion-Services-Ms-Rounds-Bars-Conversion-Services-Of-Ms-Rounds-Bars-And-Converting-the-Same-to-Sockets-CESTAT-taxscan.jpg "Conversion Services Of Ms Rounds, Bars And Converting the Same to Sockets, Bends Based On Job Work Not a Manufacturing Process: CESTAT [Read Order]")
![Welding Electrodes used for Repairing and Maintenance of Plant & Machinery are not involved in Manufacturing Process but are Inputs: Rajasthan HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Welding-Electrodes-Repairing-and-Maintenance-of-Plant-Machinery-Machinery-Plant-Manufacturing-Process-Inputs-Rajasthan-High-Court-taxscan.jpg "Welding Electrodes used for Repairing and Maintenance of Plant & Machinery are not involved in Manufacturing Process but are Inputs: Rajasthan HC [Read Order]")
Deduction u/s 80IB can be disallowed for Sale of Scrap generated during manufacturing process: ITAT [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) comprising Shri Prashant Maharishi, AM and Shri Pavan Kumar Gadale, JM has held that deduction u/s 80IB can be disallowed for the sale of...
![Deduction u/s 80IB can be disallowed for Sale of Scrap generated during manufacturing process: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Deduction-sale-scrap-manufacturing-process-ITAT-taxscan.jpg "Deduction u/s 80IB can be disallowed for Sale of Scrap generated during manufacturing process: ITAT [Read Order]")
![Depreciation allowable for Lab Equipments and Electrical Installation: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/08/Depreciation-Taxscan.jpg "Depreciation allowable for Lab Equipments and Electrical Installation: ITAT [Read Order]")
Ship Breaking is a ‘Manufacturing Processs’: Gujarat HC allows IPT claim on LPG & Oxygen Gases under GVAT Act [Read Judgment]
In a recent decision, the two-judge bench of the Gujarat High Court allowed IPT claim on the LPG and oxygen gases used for the purpose of ship-breaking, treating the same as raw-material. The Court,...
