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Central Excise - Highlights / Catch Notes

Home Highlights June 2015 Year 2015 This

Cenvat credit - Runner Mass in the nature of input or capital ...


Cenvat Credit on Runner Mass Classified as Input, Not Capital Goods; Demand Impacted by Limitation Due to No Suppression.

June 23, 2015

Case Laws     Central Excise     AT

Cenvat credit - Runner Mass in the nature of input or capital goods - Held as Input - Considering it is only a question of interpretation and there is no suppression involved in this case. Therefore, the demand is also hit by limitation. - AT

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