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Central Excise - Highlights / Catch Notes

Home Highlights September 2014 Year 2014 This

Reopening of assessment - Cenvat Credit - reasonable steps ...


Court Rules: Valid Cenvat Credit Cannot Be Denied Due to Later Absence of Registered Manufacturer.

September 10, 2014

Case Laws     Central Excise     HC

Reopening of assessment - Cenvat Credit - reasonable steps before availing credit - Merely because today, the original manufacturer, who is registered with the Revenue, is not traceable, it does not mean that he did not exist at the relevant point of time. - HC

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