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Central Excise - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

Refund of unutilized CENVAT credit - suspension of manufacturing ...


High Court Rules in Favor of Company Seeking CENVAT Credit Refund Post-Closure, Citing Rule-5 Non-Applicability.

May 1, 2018

Case Laws     Central Excise     HC

Refund of unutilized CENVAT credit - suspension of manufacturing operations - there was no manufacture in the light of the closure of the company, Rule-5 of the Cenvat Credit Rules would not be available for the purpose of rejecting the claim for refund - HC

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