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Central Excise - Highlights / Catch Notes

Home Highlights August 2014 Year 2014 This

Cenvat Credit - Export to Nepal - if such exporters are allowed ...


Exporters to Nepal under bond can use Cenvat credit on inputs, potentially gaining an advantage over rebate claimants.

August 23, 2014

Case Laws     Central Excise     AT

Cenvat Credit - Export to Nepal - if such exporters are allowed to utilize the credit availed on the inputs exported under Bond to Nepal this would result into a dichotomy wherein the exporters who opt for export to Nepal under bond procedure could be put to advantage over the exporters opting for export to Nepal under claims of rebate - AT

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