CENVAT Credit - transfer of ownership / sale to another without ...

Transferring ownership of capital goods without physical removal is a "removal" u/r 3(4), CENVAT Credit must be recovered.

August 11, 2014

Case Laws Central Excise AT

CENVAT Credit - transfer of ownership / sale to another without removal of capital goods goods - would be construed as removal within the meaning of Rule 3(4) of the CENVAT Credit Rules,2004 and CENVAT Credit on the capital goods availed by the transferor is liable to be recovered - AT

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CENVAT Credit - transfer of ownership / sale to another without ...

Transferring ownership of capital goods without physical removal is a "removal" u/r 3(4), CENVAT Credit must be recovered.

August 11, 2014

Case Laws Central Excise AT

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