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Central Excise - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

CENVAT credit on non-duty paid scrap - Contravention of Rule 25 ...


CENVAT Credit Denied for Non-Duty Paid Scrap; Rule 25(a) Violated Due to Missing Invoice from Second Stage Dealer.

November 21, 2013

Case Laws     Central Excise     AT

CENVAT credit on non-duty paid scrap - Contravention of Rule 25 (a) - duty paying document - invoice of the second stage dealer – The reason that the goods were not available to confiscation should not be a reason to avoid penalty - AT

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