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Central Excise - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

CENVAT credit - inputs - it would be impractical to require the ...


Court Rules CENVAT Credit on Inputs Valid; Assessee Not Required to Verify Beyond First Stage Dealer Records.

March 8, 2018

Case Laws     Central Excise     AT

CENVAT credit - inputs - it would be impractical to require the assessee to go behind the records maintained by the first stage dealers. The respondent under the fact of this case were found to have duly acted with all diligence in their dealings with the first stage dealers Simandhar. - AT

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