CENVAT credit on Capital goods - capital goods were used for the ...
CENVAT Credit Eligibility Depends on Final Product's Dutiability When Capital Goods are Received, Not Later Exemptions.
January 19, 2017
Case Laws Central Excise AT
CENVAT credit on Capital goods - capital goods were used for the manufacture of excisable goods on which duty was paid - subsequently assessee opted for exemption - eligibility of Cenvat credit is to be determined with reference to the dutiability of the final product on the date of receipt of capital goods. - AT
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