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Central Excise - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

Default in payment of duty - restriction on utilizing cenvat ...


Cenvat Credit Restriction u/r 8(3A) Enforced When Duty Payment Defaults Occur; No Indirect Claims Allowed.

March 18, 2014

Case Laws     Central Excise     AT

Default in payment of duty - restriction on utilizing cenvat credti under Rule 8(3A) - It is settled law that what is not allowed directly cannot be allowed/claimed indirectly. - AT

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