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Central Excise - Highlights / Catch Notes

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CENVAT credit - inputs received from a 100% EOU - there is no ...


Clarification on CENVAT Credit: "Additional Duty of Customs" Includes Duties u/s 3(1) and 3(5) for EOUs.

May 3, 2018

Case Laws     Central Excise     AT

CENVAT credit - inputs received from a 100% EOU - there is no warrant to restrict the scope of the term additional duty of customs occurring in the formula to only the additional duty leviable under sub-section (1) of section 3 and not to the additional duty leviable under sub section (5) thereof - AT

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