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Central Excise - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Disallowance of CENVAT Credit - credit on the quantity of ...


CENVAT Credit Valid for Coal Lost in Washery Process; Denial for Slag or Invisible Losses Unjustified.

November 1, 2015

Case Laws     Central Excise     AT

Disallowance of CENVAT Credit - credit on the quantity of input/coal which was short due to washing of coal in Coal Washery - credit cannot be denied on the ground that part of inputs is contained in the slag and other invisible losses. - AT

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