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Central Excise - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

CENVAT credit - inputs/capital goods used by sub-contractor - ...


CENVAT Credit Non-Transferable When Sub-Contractor Uses Inputs Under Composition Scheme; Ineligible for Credit Transfer.

June 22, 2018

Case Laws     Central Excise     AT

CENVAT credit - inputs/capital goods used by sub-contractor - sub-contractor was availing composition scheme - When the Cenvat credit is not available to the contractor, the said cenvat credit cannot be passed on to the appellant.

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