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Central Excise - Highlights / Catch Notes

Home Highlights November 2014 Year 2014 This

Cenvat Credit - removal of goods after processing not amounting ...


Assessee Avoids Penalties for Overpaying Beyond Duty Liability on Processed Goods Not Constituting Manufacturing.

November 1, 2014

Case Laws     Central Excise     AT

Cenvat Credit - removal of goods after processing not amounting to manufacture - There is no dispute that the amount paid by the appellant is more than the cenvat credit availed. In my view, therefore the assessee should not be penalized for paying more amount than their actual duty liability. - AT

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