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Central Excise - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

CENVAT credit - inferior quality limestone cleared to non-cement ...


Tamil Nadu permits disposal of inferior limestone; CENVAT credit application questioned for non-cement industries under captive mine rules.

March 15, 2018

Case Laws     Central Excise     AT

CENVAT credit - inferior quality limestone cleared to non-cement manufacturers - the respondent has obtained permission from Government of Tamil Nadu to dispose of the waste / inferior quality limestone to nearby industries. Such a disposal of waste will not make the mines non-captive mines - AT

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