Cenvat Credit - emergence of non-dutiable goods - The provisions ...

Cenvat Credit Rules 6(2) & 6(3) can't impose impossible obligations or penalize for unachievable duties.

December 18, 2013

Case Laws Central Excise AT

Cenvat Credit - emergence of non-dutiable goods - The provisions of Rule 6(2) read with Rule 6(3) cannot be interpreted to cast an obligation on an assessee which is impossible and thereafter penalize him for failure to discharge an impossible obligation - AT

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Cenvat Credit - emergence of non-dutiable goods - The provisions ...

Cenvat Credit Rules 6(2) & 6(3) can't impose impossible obligations or penalize for unachievable duties.

December 18, 2013

Case Laws Central Excise AT

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