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Central Excise - Highlights / Catch Notes

Home Highlights February 2015 Year 2015 This

CENVAT Credit taken on differential duty paid based on ...


CENVAT Credit Allowed on Supplementary Invoice as Initial Duty Assessment was Provisional, No Malafide Intent Found.

February 24, 2015

Case Laws     Central Excise     AT

CENVAT Credit taken on differential duty paid based on supplementary invoice - admittedly the assessment at the end of principal manufacturer was provisional and was finalized by a final assessment later - there is no malafide intention - credit allowed - AT

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