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Central Excise - Highlights / Catch Notes

Home Highlights December 2016 Year 2016 This

Reversal of Cenvat Credit - ore fines and coal fines are by ...


Cenvat Credit Reversal Not Required for Ore and Coal Fines; Rule 6 of CCR Not Applicable.

December 20, 2016

Case Laws     Central Excise     AT

Reversal of Cenvat Credit - ore fines and coal fines are by products emerging during the process of manufacturing the final product and do not pass the test of duty leviability, then the question of applying the provisions of Rule 6 of CCR does not arise - AT

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