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Central Excise - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

CENVAT credit - capital goods - the assessee falls in the second ...


Assessee Qualifies for CENVAT Credit on Capital Goods u/r 6(4) Exception for Exempt Outputs.

January 16, 2017

Case Laws     Central Excise     AT

CENVAT credit - capital goods - the assessee falls in the second clause of Rule 6(4), which provides an exception, and as such, the credit is available on capital goods, for output, which are normally taxable but exempt under notification. - AT

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