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Central Excise - Highlights / Catch Notes

Home Highlights May 2017 Year 2017 This

Cenvat Credit - There is no requirement in the Cenvat Credit ...


Single Cenvat account allowed for all units under one registration; credit on capital goods can't be denied.

May 17, 2017

Case Laws     Central Excise     AT

Cenvat Credit - There is no requirement in the Cenvat Credit Rules that prohibits a common Cenvat account for all the units comprised in one registration - there is no reason to deny the credit on capital goods availed for installing and setting up of MGU prior to grant of single registration. - AT

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