CENVAT credit - duty paying documents - rejected goods - ...
CENVAT Credit Claimed on Rejected Goods Despite Unpaid Duty: Extended Assessment Period Invoked u/r 8(2.
July 10, 2018
Case Laws Central Excise AT
CENVAT credit - duty paying documents - rejected goods - although the original duty liability on the inputs payable by the supplier is yet to be paid, but Cenvat credit availed under Rule 8(2). - This shows the mala fide intention of the Appellant. - extended period has been rightly invoked.
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