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Central Excise - Highlights / Catch Notes

Home Highlights December 2011 Year 2011 This

Manufacture of dutiable and exempted products - It is on record ...


Manufacturer's Pro-Rata Credit on Dutiable Products Valid; Demand for Exempted Products Credit Unjustified.

December 23, 2011

Case Laws     Central Excise     AT

Manufacture of dutiable and exempted products - It is on record that they had availed credit on pro-rata basis - credit taken only in respect of inputs used in dutiable products - demand of 8%/10% of the value of the exempted products is not at all justified.... - AT

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