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Central Excise - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Reversal of Cenvat Credit while opting for SSI exemption - As ...


Appellant Exempt from Paying Cenvat Credit in Cash for Stock as of April 1, 2012, When Opting SSI Exemption.

August 14, 2018

Case Laws     Central Excise     AT

Reversal of Cenvat Credit while opting for SSI exemption - As there is no balance in cenvat credit account, in that circumstances, the appellant are not required to pay cenvat credit in cash for inputs, semi finished goods and finished goods lying in stock as on 01.04.2012

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