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Central Excise - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

Availability of cenvat credit of duty paid on its returned goods ...


Rule 16: Streamlining Cenvat Credit on Returned Goods Without Burden; Avoid Overemphasis on Specific Identification.

January 1, 2014

Case Laws     Central Excise     AT

Availability of cenvat credit of duty paid on its returned goods – Provisions of Rule 16 is a beneficial piece of legislation - Revenue's insistence on the identification particulars cannot be appreciated - AT

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