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Central Excise - Highlights / Catch Notes

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Manufacture - entitle for cenvat credit - process of cutting/ ...


CENVAT Credit Allowed for Cutting or Slitting Steel Coils Despite Not Being Manufacturing u/r 16.

June 21, 2016

Case Laws     Central Excise     AT

Manufacture - entitle for cenvat credit - process of cutting/ slitting of cold rolled or hot rolled stainless steel coils/ plates of various length, width and thickness into coils of specific width - in view of the Rule 16, credit can not be denied even if the activity does not amount to manufacture - AT

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