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Central Excise - Highlights / Catch Notes

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Reversal of cenvat credit - recovery of 10% value of goods - ...


Cenvat Credit Reversal: Rule 6 Inapplicable When Goods Aren't Duty-Levy Compliant; 10% Value Recovery Challenged.

November 2, 2016

Case Laws     Central Excise     AT

Reversal of cenvat credit - recovery of 10% value of goods - When the goods are not passing the test of duty levy then the question applying the provisions of Rule 6 of Cenvat Credit Rules does not arise. - AT

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