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Central Excise - Highlights / Catch Notes

Home Highlights September 2011 Year 2011 This

Clearances made by one 100% EOU to another 100% EOU which are ...


EOU-to-EOU Clearances Deemed as Physical Exports; Eligible for Cenvat Credit Refund u/r 5, Cenvat Credit Rule 2004.

September 27, 2011

Case Laws     Central Excise     HC

Clearances made by one 100% EOU to another 100% EOU which are deemed exports are to be treated as physical exports for the purpose of entitling refund of unutilized Cenvat credit contemplated under the provisions of Rule 5 of the Cenvat Credit Rule, 2004 - HC

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