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Central Excise - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

MODVAT credit - CVD paid through DEPB - Notification No.34/97 - ...

Case Laws     Central Excise

September 4, 2013

MODVAT credit - CVD paid through DEPB - Notification No.34/97 - In the background of DEPB Scheme and the purpose of MODVAT Scheme, we hold that availing of credit is as good as tax payment for the purpose of Rule 57Q of the Central Excise Rules. - HC

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