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Central Excise - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

CENVAT Credit of the inputs lying in their stock - If a ...


CENVAT Credit Disallowed on Stock Inputs u/r 4 If Specific Conditions Are Not Met; Rule 3 Non-Override.

December 18, 2018

Case Laws     Central Excise     AT

CENVAT Credit of the inputs lying in their stock - If a condition under rule 4 specifically disallows cenvat credit on a particular goods or service, the cenvat credit cannot be allowed under rule 3 of the Cenvat Credit Rules, 2004.

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