![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]")
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...
![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]](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]](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]")
![Denial of Cenvat Credit merely on non - Registration /Delayed Registration as ISD is not Valid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Denial-Denial-of-Cenvat-Credit-Cenvat-Credit-non-Registration-Delayed-Registration-as-ISD-ISD-CESTAT-taxscan.jpg "Denial of Cenvat Credit merely on non - Registration /Delayed Registration as ISD is not Valid: CESTAT [Read Order]")
CESTAT upholds Penalty imposed for Confiscation of Goods on ground of passing of CENVAT credit of Custom Duty through Fake Invoices [Read Order]
The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the penalty imposed under section 11AC of the Central Excise Act,1944 for confiscating goods on the...
![CESTAT upholds Penalty imposed for Confiscation of Goods on ground of passing of CENVAT credit of Custom Duty through Fake Invoices [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-CESTAT-Upholds-Penalty-Penalty-Penalty-Imposed-for-Confiscation-Confiscation-Confiscation-of-Goods-Goods-CENAVT-taxscan.jpg "CESTAT upholds Penalty imposed for Confiscation of Goods on ground of passing of CENVAT credit of Custom Duty through Fake Invoices [Read Order]")
CESTAT Quashes Penalty Imposed on Wilful Suppression with Intent to Evade Excise Duty on ground of Absence of Conclusive Evidence [Read Order]
The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the penalty imposed on wilful suppression with intent to evade excise duty on the ground of absence of...
![CESTAT Quashes Penalty Imposed on Wilful Suppression with Intent to Evade Excise Duty on ground of Absence of Conclusive Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-Quashes-Penalty-Imposed-Wilful-Suppression-CESTAT-Evade-Excise-Duty-Absence-of-Conclusive-Evidence-taxscan.jpg "CESTAT Quashes Penalty Imposed on Wilful Suppression with Intent to Evade Excise Duty on ground of Absence of Conclusive Evidence [Read Order]")
Mere Omission to Give Correct Information is not Suppression of Fact unless it Deliberate to Stop Payment of Duty: CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the mere omission to give correct information was not s suppression of fact unless it deliberately stop...
![Mere Omission to Give Correct Information is not Suppression of Fact unless it Deliberate to Stop Payment of Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Omission-Correct-Information-Suppression-of-Fact-Payment-of-Duty-CESTAT-taxscan.jpg "Mere Omission to Give Correct Information is not Suppression of Fact unless it Deliberate to Stop Payment of Duty: CESTAT [Read Order]")
Slight Reduction in Value of Machine found due to Replacing of Important Part of Machine Sold with a Less Advanced Component not Violative of Valuation Rules: CESTAT [Read Order]
The Chennai bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that a slight reduction in the value of the machine found due to replacing of an important part of the...
![Slight Reduction in Value of Machine found due to Replacing of Important Part of Machine Sold with a Less Advanced Component not Violative of Valuation Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Slight-Reduction-Value-of-Machine-due-to-Replacing-of-Important-Part-of-Machine-Sold-with-a-Less-Advanced-Component-taxscan.jpg "Slight Reduction in Value of Machine found due to Replacing of Important Part of Machine Sold with a Less Advanced Component not Violative of Valuation Rules: CESTAT [Read Order]")
Larger Period of Limitation u/s 11A(1) of Central Excise Act Could Not be Proceed Unless Holder for valuable consideration Shown to be Party to Fraud: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that a larger period of limitation under section 11A(1) of the Central Excise Act could not proceed...
![Larger Period of Limitation u/s 11A(1) of Central Excise Act Could Not be Proceed Unless Holder for valuable consideration Shown to be Party to Fraud: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Larger-Period-of-Limitation-Central-Excise-Act-Holder-for-valuable-consideration-excise-customs-service-tax-taxscan.jpg "Larger Period of Limitation u/s 11A(1) of Central Excise Act Could Not be Proceed Unless Holder for valuable consideration Shown to be Party to Fraud: CESTAT [Read Order]")
CESTAT quashes Excise Duty Demand on Utilizing Cenvated Inputs in Processing on Job Work Undertaken [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed the excise duty demand on utilizing cenvated inputs in processing on job work undertaken. The...
![CESTAT quashes Excise Duty Demand on Utilizing Cenvated Inputs in Processing on Job Work Undertaken [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/CESTAT-quashes-Excise-Duty-Demand-Excise-Duty-Demand-Cenvated-Inputs-in-Processing-on-Job-Work-Undertaken-Job-Work-Undertaken-Cenvated-Inputs-taxscan.jpg "CESTAT quashes Excise Duty Demand on Utilizing Cenvated Inputs in Processing on Job Work Undertaken [Read Order]")
Difference in Books of Account Reconciled with Corroborative Evidence: CESTAT sets aside Penalty under Excise Act [Read Order]
The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) set aside the penalty imposed under the Central Excise Act, 1944 as the difference in books of account was...
![Difference in Books of Account Reconciled with Corroborative Evidence: CESTAT sets aside Penalty under Excise Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Penalty-under-Excise-Act-CESTAT-sets-TAXSCAN.jpg "Difference in Books of Account Reconciled with Corroborative Evidence: CESTAT sets aside Penalty under Excise Act [Read Order]")