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Central Excise - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

100% EOU - they were entitled to avail the Cenvat credit and ...


EOU Entitled to Cenvat Credit Refund u/r 5 of Cenvat Credit Rules, 2004; Not Recovered u/r 14.

October 1, 2016

Case Laws     Central Excise     AT

100% EOU - they were entitled to avail the Cenvat credit and since the Cenvat credit is also not recovered under Rule 14 of Cenvat Credit Rules and is available in balance in the books of accounts the same is admissible to be refunded under Rule 5 of Cenvat Credit Rules, 2004 - AT

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