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Central Excise - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

CENVAT credit - transfer of credit - Rule 10 - transfer of ...


Court Rules Against Revenue's Impractical Interpretation of Rule 10 in CENVAT Credit Transfer Between Units.

September 26, 2013

Case Laws     Central Excise     AT

CENVAT credit - transfer of credit - Rule 10 - transfer of second unit to the first unit - revenue argued that the factory as a whole need to be shifted. - This appears to be an absurd proposal and shall make the rule unworkable. - AT

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