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Central Excise - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Transfer of accumulated CENVAT credit to other unit - if the ...


CENVAT Credit Transfer Allowed: Denial Based on Surrendered License Deemed Unjustified and Overly Technical.

February 13, 2018

Case Laws     Central Excise     AT

Transfer of accumulated CENVAT credit to other unit - if the said credit was available to the appellant prior to their registration, the fact of surrendering of licence should not be adopted and the appellant request to transfer the credit should not be denied on such hyper technical grounds. - AT

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