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Central Excise - Highlights / Catch Notes

Home Highlights January 2015 Year 2015 This

100% EOU received goods free of duty but returned the rejected ...


EOU's Duty Payment on Rejected Goods via CENVAT Credit Deemed Impermissible; Credit Returned to Supplier Raises Concerns.

January 13, 2015

Case Laws     Central Excise     AT

100% EOU received goods free of duty but returned the rejected goods on payment of duty of excise through cenvat credit to the supplier of goods - Prima facie this action is not permissible since cenvat credit shifted to the supplier - AT

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