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Central Excise - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Transfer of cenvat credit by the respondent from its DTA Unit to ...


CENVAT Credit Transfer: DTA to EOU Allowed for Inputs, Not Capital Goods, per CBEC Regulation.

March 3, 2016

Case Laws     Central Excise     AT

Transfer of cenvat credit by the respondent from its DTA Unit to EOU Unit - transfer of cenvat credit availed on capital goods only, has been barred by the CBEC from being transferred to an EOU from a DTA Unit and not the credit availed in respect of the inputs. - AT

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