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Central Excise - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

Penalty u/s 11AC r.w. Rule 15 of CCR - transfer of capital goods ...


No Penalty for Transferring Capital Goods Without Reversing Cenvat Credit Due to Revenue Neutrality (Section 11AC, Rule 15.

December 6, 2013

Case Laws     Central Excise     AT

Penalty u/s 11AC r.w. Rule 15 of CCR - transfer of capital goods to other unit without reversing cenvat credit - entire case can be decided on the question of revenue neutrality - no penalty - AT

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