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Central Excise - Highlights / Catch Notes

Home Highlights January 2016 Year 2016 This

Cenvat Credit - Job Work - in view of the provisions of Rule ...


Cenvat Credit Rule 4(5)(a): No Duty on Unreturned Scrap from Job Worker's Premises; Streamlines Scrap Management in Job Work.

January 4, 2016

Case Laws     Central Excise     AT

Cenvat Credit - Job Work - in view of the provisions of Rule 4(5)(a) of the Cenvat Credit Rules, 2004, there is no requirements made either for return of scrap from the premises of the job-worker or for payment of duty in case of non-return of the scrap. - AT

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