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Description
CENVAT Manual – A Complete Guide Covering CENVAT on Goods & Services
• Incorporating Budget Changes under all Chapters
• Updated Cautions & Tips under every Chapter
• Illustrative examples for easy understanding
• Layman’s Language for easy understanding and compliance
• Detailed Analysis of CENVAT Credit Rules
• New Chapters on
Large Taxpayer Unit (LTU)
Units located in Specified Areas & CENVAT
• Separate Chapters on
Input Service Distributor
Dealer’s invoices & CENVAT
• Completely revised Chapters on
SSI Units & CENVAT
Exports & CENVAT
• Rights, Liabilities and obligations of a manufacturer to avoid CENVAT on
Inputs, Capital Goods and Input Services
• Gist of Important Case Laws under each Chapter
• Compilation of landmark judgments
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Contents
Chapter 1. CENVAT - Concept and Background
Chapter 2. MODVAT/CENVAT History and Growth
Chapter 3. Salient Features of CENVAT Scheme
Chapter 4. Exclusions from CENVAT Scheme
Chapter 5. How To Avail CENVAT? Procedure Documentation (Inputs/Capital
Goods/Input Services)
Chapter 6. Analysis of CENVAT Credit Rules, 2004
Chapter 7. CENVAT Documents
Chapter 8. Dealers Invoices and CENVAT
Chapter 9. Input Service Distributor - Head Office/Branch Office/ Corporate
Office of a Manufacturer
Chapter 10. Handling of Inputs/Capital Goods and Input Services
-Receipts/Accounting/Consumption
Chapter 11. Job Work Procedure (Under Rule 4(5) (a)/Notification 214/86)
Chapter 12. Cenvat and Exempted Goods & Services — [Rule 6(3)(b)
Erstwhile Rule 57CC]
Chapter 13. Restricted Credit under CENVAT
Chapter 14. Waste and Scrap
Chapter 15. Goods Transport Agency and CENVAT
Chapter 16. Manufacturer as Service Provider & CENVAT
Chapter 17. Penal Provisions - CENVAT
Chapter 18. Exports and CENVAT (Goods and Services)
Chapter 19. Foreign Trade Policy and CENVAT (Advance Licence, DEPB, DFRC,
EPCG, Deemed Exports)
Chapter 20. SSI Units and CENVAT
Chapter 21. Large Taxpayer Unit (LTU)
Chapter 22. Units set up in Specified Areas & CENVAT
Chapter 23. ER-5 and ER-6
Chapter 24. Cenvat on Sale, Transfer and Merger of Business
Chapter 25. CENVAT Credit on Returned Goods
Chapter 26. Accounting of CENVAT Transactions
Chapter 27. Audit of CENVAT Records
Chapter 28. Role of various Departments in the Factory (to avail CENVAT
Credit on Inputs, Capital Goods & Input Services)
Chapter 29. Glossary of CENVAT Terms/Phrases
Chapter 30. Landmark Judgments - MODVAT/CENVAT
Index — Subjectwise
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