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Central Excise - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

While CENVAT credit of National Calamity Contingency duty ...


CENVAT Credit for NCCD: Use Exclusively for NCCD Payment; Other Credits Allowed for Final Product NCCD.

November 11, 2013

Case Laws     Central Excise     HC

While CENVAT credit of National Calamity Contingency duty (NCCD)can be utilized under the CENVAT Credit Rules only towards payment of such National Calamity Contingency duty, CENVAT credit obtained from other sources can be utilized for payment of National Calamity Contingency duty on the final product. - HC

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