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Central Excise - Highlights / Catch Notes

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CENVAT Credit – Capital Goods or inputs - credit on Racks - They ...


CENVAT Credit Eligibility: Racks Classification as Capital Goods or Inputs Shouldn't Affect Credit if Eligible as Inputs.

October 8, 2013

Case Laws     Central Excise     AT

CENVAT Credit – Capital Goods or inputs - credit on Racks - They have taken credit on these items by classifying the same as capital goods but that by itself cannot be reason to deny credit when they are eligible for credit by classifying it as inputs - AT

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