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Central Excise - Highlights / Catch Notes

Home Highlights February 2014 Year 2014 This

CENVAT Credit - Use of steel items for fabrication of tanks - If ...


Failure to Verify ER-1 Return Bars Extended Limitation Period for CENVAT Credit on Steel Used in Tanks.

February 18, 2014

Case Laws     Central Excise     AT

CENVAT Credit - Use of steel items for fabrication of tanks - If Jurisdictional Assistant Officer fails to verify the ER-1 return, extended period of limitation cannot be invoked - AT

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