![Explanation to Excise Notification does not have Retrospective Application: CESTAT allows Credit on Invoices issued Prior to 07.07.2009 [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Explanation-Excise-Notification-Retrospective-Application-CESTAT-Credit-Invoices-taxscan.jpg "Explanation to Excise Notification does not have Retrospective Application: CESTAT allows Credit on Invoices issued Prior to 07.07.2009 [Read Order]")
Explanation to Excise Notification does not have Retrospective Application: CESTAT allows Credit on Invoices issued Prior to 07.07.2009 [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) allowed credit on invoices issued prior to 07.07.2009 and...
![Form H can be Valid Evidence as it is a Statutory Document Evincing Export of Corrugated Boxes: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Form-H-Valid-Evidence-Statutory-Document-CESTAT-Form-H-can-be-Valid-Evidence-as-it-is-a-Statutory-Document-Export-of-Corrugated-Boxes-taxscan.jpg "Form H can be Valid Evidence as it is a Statutory Document Evincing Export of Corrugated Boxes: CESTAT [Read Order]")
![Relief to Honda Cars: CESTAT quashes Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Honda-Cars-Relief-to-Honda-Cars-CESTAT-Excise-Duty-Demand-CESTAT-quashes-Excise-Duty-Demand-taxscan.jpg "Relief to Honda Cars: CESTAT quashes Excise Duty Demand [Read Order]")
![No Excise Duty Leviable on Spent Solvent (DMF) arises during Course of Manufacturing of Dutiable “Sucralose”: CESTAT Quashes Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/No-Excise-Duty-Spent-Solvent-DMF-Course-of-Manufacturing-of-Dutiable-Sucralose-CESTAT-Excise-Duty-Demand-taxscan.jpg "No Excise Duty Leviable on Spent Solvent (DMF) arises during Course of Manufacturing of Dutiable “Sucralose”: CESTAT Quashes Excise Duty Demand [Read Order]")
Utilisation of CENVAT Credit of Excise duty of Defaulted period without any wilful avoidance: CESTAT Quashes penalty u/s 11AC of Central Excise Act [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the penalty imposed under section 11AC of the Central Excise Act,1944 for utilizing the CENVAT Credit of...
![Utilisation of CENVAT Credit of Excise duty of Defaulted period without any wilful avoidance: CESTAT Quashes penalty u/s 11AC of Central Excise Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Utilisation-Excise-duty-wilful-avoidance-CESTAT-Central-Excise-Act-Utilisation-of-CENVAT-Credit-of-Excise-duty-taxscan.jpg "Utilisation of CENVAT Credit of Excise duty of Defaulted period without any wilful avoidance: CESTAT Quashes penalty u/s 11AC of Central Excise Act [Read Order]")
CESTAT Quashes Penalty u/s 11AC of Central Excise Act on Clandestine Manufacture and Removal of Ferro Silico Manganese on ground of Absence of Relevant Evidence [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the penalty imposed under section 11AC of the Central Excise Act,1944 on clandestine manufacture and...
![CESTAT Quashes Penalty u/s 11AC of Central Excise Act on Clandestine Manufacture and Removal of Ferro Silico Manganese on ground of Absence of Relevant Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Penalty-Central-Excise-Act-Clandestine-Manufacture-Ferro-Silico-Manganese-Absence-of-Relevant-Evidence-taxscan.jpg "CESTAT Quashes Penalty u/s 11AC of Central Excise Act on Clandestine Manufacture and Removal of Ferro Silico Manganese on ground of Absence of Relevant Evidence [Read Order]")
No Penalty u/s 11AC of Central Excise Act can be imposed in absence of allegation for evasion of excise duty: CESTAT [Read Order]
The Mumbai bench of Customs Excise and Service Tax Appellate Tribunal (CESTAT) held that the penalty under section 11AC of the Central Excise Act, 1944 cannot be imposed in the absence of allegation...
![No Penalty u/s 11AC of Central Excise Act can be imposed in absence of allegation for evasion of excise duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/No-Penalty-Penalty-Central-Excise-Act-Central-Excise-Act-can-be-imposed-in-absence-of-allegation-for-evasion-of-excise-duty-CESTAT-taxscan.jpg "No Penalty u/s 11AC of Central Excise Act can be imposed in absence of allegation for evasion of excise duty: CESTAT [Read Order]")
No Reversal of CENVAT Credit of Excise Duty on Capital Goods after use it in Manufacture of Final Products under CCR: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that there was no provision in the CENVAT Credit Rules(CCR), 2004 to reverse the credit availed on capital...
![No Reversal of CENVAT Credit of Excise Duty on Capital Goods after use it in Manufacture of Final Products under CCR: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/No-Reversal-of-CENVAT-Credit-Excise-Duty-on-Capital-Goods-Manufacture-Final-Products-under-CESTAT-TAXSCAN.jpg "No Reversal of CENVAT Credit of Excise Duty on Capital Goods after use it in Manufacture of Final Products under CCR: CESTAT [Read Order]")
Relief to East India Holdings: CESTAT Quashes Demand of CENVAT Credit of Excise Duty availed on CI Ingot Moulds on ground of Non-violation of CCR [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) granted relief to East India Holdings by quashing the demand of CENVAT credit of excise duty availed on the Cast...
![Relief to East India Holdings: CESTAT Quashes Demand of CENVAT Credit of Excise Duty availed on CI Ingot Moulds on ground of Non-violation of CCR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Relief-to-East-India-Holdings-CESTAT-Demand-of-CENVAT-Credit-Excise-Duty-availed-Ingot-Moulds-ground-Non-violation-of-CCR-TAXSCAN.jpg "Relief to East India Holdings: CESTAT Quashes Demand of CENVAT Credit of Excise Duty availed on CI Ingot Moulds on ground of Non-violation of CCR [Read Order]")
Central Excise Duty Payable on Metal Containers Returned to Factory & Cleared as Scrap Without Further Manufacturing Process, No Penalty Leviable in Absence of Wilful Evasion: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai bench has held that Central Excise Duty is payable on the metal containers that were brought back to the factory and...
![Central Excise Duty Payable on Metal Containers Returned to Factory & Cleared as Scrap Without Further Manufacturing Process, No Penalty Leviable in Absence of Wilful Evasion: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Central-Excise-Duty-Metal-Containers-Central-Excise-Duty-Payable-on-Metal-Containers-Returned-to-Factory-Factory-CESTAT-taxscan.jpg "Central Excise Duty Payable on Metal Containers Returned to Factory & Cleared as Scrap Without Further Manufacturing Process, No Penalty Leviable in Absence of Wilful Evasion: CESTAT [Read Order]")
Cenvat Credit availed on inputs that were written off Not Subject to Reversal as Recovery Mechanism under Rule 3(5B) has no retrospective effect: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench has held that Cenvat Credit availed on inputs that were written off is not subject to reversal as the recovery...
![Cenvat Credit availed on inputs that were written off Not Subject to Reversal as Recovery Mechanism under Rule 3(5B) has no retrospective effect: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Cenvat-Credit-inputs-Cenvat-Credit-availed-on-inputs-that-were-written-off-Not-Subject-to-Reversal-CESTAT-taxscan.jpg "Cenvat Credit availed on inputs that were written off Not Subject to Reversal as Recovery Mechanism under Rule 3(5B) has no retrospective effect: CESTAT [Read Order]")