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Central Excise - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

Entitlement of Cenvat credit - Returned goods - Rule 16 - ...


CENVAT Credit Entitlement Upheld Despite Record-Keeping Failures for Returned Goods u/r 16.

May 23, 2016

Case Laws     Central Excise     AT

Entitlement of Cenvat credit - Returned goods - Rule 16 - Respondent neither maintained separate records nor could establish that the same were processed and returned to the same customer or sold to others - there is no reason to deny the CENVAT Credit - AT

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