Availing Cenvat Credit of duty paid inputs, semi-processed ...
Excise Duty Increase: Exemption Partially Withdrawn, Duty Raised from 4% to 8% Effective March 1, 2003. Cenvat Credit Allowed.
September 10, 2013
Case Laws Central Excise AT
Availing Cenvat Credit of duty paid inputs, semi-processed inputs and inputs contained in the final products lying in the stock after withdrawal of partial exemption - w.e.f. 1-3-2003 the exemption from excise duty on its final product available to the appellant prior to 1-3-2003 was partially withdrawn to the extent of 4% ad valorem by increasing the excise duty from 4% to 8%. - appellant cease to be exempted from excise duty. - credit allowed - AT
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