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Central Excise - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

CENVAT credit of additional duties of customs - denial on the ...


CENVAT Credit Allowed: Appellant, as Loan-Licensee, Entitled to Credit on Additional Customs Duties for Imported Goods.

February 10, 2018

Case Laws     Central Excise     AT

CENVAT credit of additional duties of customs - denial on the ground that the appellant is not the importer of the goods - The appellant is a loan-licensee of the importer and manufactures goods for, and on behalf of, the importer - credit allowed - AT

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