Cenvat credit may be applied to pay excise duty on final products, duty on removed inputs or capital goods, or service tax. The Cenvat credit may be utilised to pay excise duty on final products (including waste and scrap); to pay duty on inputs or capital goods removed as such or after partial processing under invoice; and to pay Service Tax on any output service.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Cenvat credit may be applied to pay excise duty on final products, duty on removed inputs or capital goods, or service tax.
The Cenvat credit may be utilised to pay excise duty on final products (including waste and scrap); to pay duty on inputs or capital goods removed as such or after partial processing under invoice; and to pay Service Tax on any output service.
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