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Central Excise - Highlights / Catch Notes

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CENVAT credit - inputs - short received inputs from job-worker - ...


CENVAT Credit Denied on Rejected Inputs; Credit Denial Unsustainable if Duty Paid on Waste Goods.

July 15, 2017

Case Laws     Central Excise     AT

CENVAT credit - inputs - short received inputs from job-worker - denial of credit on the ground that certain inputs were rejected/ spoiled by the job worker and certain inputs were not received back by the appellant from the job worker - when duty is paid on such waste or rejected goods, demand cannot be sustained

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