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Central Excise - Highlights / Catch Notes

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CENVAT Credit - reversal of credit when final product become ...


CENVAT Credit Reversal Not Required for Exempt Products Post-Credit; Rule 6 Governs Input Stock as of March 1, 2008.

October 31, 2014

Case Laws     Central Excise     AT

CENVAT Credit - reversal of credit when final product become exempt after taking cenvat credit - While the provisions of Rule 11 (3) (ii) of the Cenvat Credit Rules, 2004 are not applicable, the availability of the Cenvat credit in respect of the inputs lying in stock and in process as on 01/03/08 would be subject to the provisions of Rule 6 - AT

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