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Central Excise - Highlights / Catch Notes

Home Highlights December 2011 Year 2011 This

Rebate of duty - Government observes that after the abolition of ...

Case Laws     Central Excise

December 13, 2011

Rebate of duty - Government observes that after the abolition of Rule 12B of Central Excise Rules, 2002, the applicant is not deemed to be a manufacturer after 8-7-04, so they cannot avail cenvat credit on the goods received in factory after that date - As they have utilized the wrongly availed cenvat credit, so the rebate was rightly denied by the lower authorities .... - CGOVT

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