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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