CENVAT credit expansion permits claiming duties on inputs including job-worker supplies and supplementary invoices for additional excise. Amendments expand CENVAT credit eligibility by adding tariff entries and expressly allowing credit for duties on inputs or capital goods received on or after 1 April 2000, including duties on inputs used by job-workers under the stated exemption when such intermediate products are received by the manufacturer. A new clause recognises supplementary invoices issued on finalisation of provisional assessment or cost escalation as valid for additional duty paid. Manufacturers of specified machinery and motor vehicles are permitted to claim credit for pre-existing special excise duty paid on tyres, tubes and flaps received before the specified date.
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 expansion permits claiming duties on inputs including job-worker supplies and supplementary invoices for additional excise.
Amendments expand CENVAT credit eligibility by adding tariff entries and expressly allowing credit for duties on inputs or capital goods received on or after 1 April 2000, including duties on inputs used by job-workers under the stated exemption when such intermediate products are received by the manufacturer. A new clause recognises supplementary invoices issued on finalisation of provisional assessment or cost escalation as valid for additional duty paid. Manufacturers of specified machinery and motor vehicles are permitted to claim credit for pre-existing special excise duty paid on tyres, tubes and flaps received before the specified date.
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