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Central Excise - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

CENVAT credit of 2% CVD - Import of Coal - the restriction is ...


CENVAT Credit Restriction of 2% CVD Applies Only to Indigenous Goods, Not Imported Coal Under Notification No. 12/2012-CE.

September 5, 2018

Case Laws     Central Excise     AT

CENVAT credit of 2% CVD - Import of Coal - the restriction is applicable only in case of indigenous goods on which the excise duty @ 2% was paid availing Notification No. 12/2012-CE, which is not a case here. - Credit allowed.

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