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Central Excise - Highlights / Catch Notes

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Clearances made by one 100% EOU to another 100% EOU which are ...


EOU to EOU Clearances Classified as Deemed Exports Now Eligible for Cenvat Credit Refund u/r 5, 2004.

June 18, 2016

Case Laws     Central Excise     AT

Clearances made by one 100% EOU to another 100% EOU which are deemed exports are to be treated as physical exports for the purpose of entitling refund of unutilized Cenvat credit contemplated under the provisions of Rule 5 of the Cenvat Credit Rule, 2004 - AT

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