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Central Excise - Highlights / Catch Notes

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Cenvat Credit - without ascertaining that wast / scrap items ...


Cenvat Credit Rule 3(5A): Credit Can't Be Invoked Without Confirming Waste Originated from Capital Goods with Initial Credit.

May 24, 2016

Case Laws     Central Excise     AT

Cenvat Credit - without ascertaining that wast / scrap items have been emerged from the Capital goods on which credit has been taken, Rule 3(5A) of Cenvat Credit Rules, 2004 cannot be invoked - AT

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