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Central Excise - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Reversal of CENVAT Credit - the Adjudicating Authority has ...


Misinterpretation of Rule 6(3) leads to improper demand against assessee, ignoring legislative options under CENVAT Credit Rules.

January 8, 2019

Case Laws     Central Excise     AT

Reversal of CENVAT Credit - the Adjudicating Authority has failed to interpret Rule 6(3) CCR properly while confirming the impugned demand. - the demand at 10% /8% as proposed and confirmed is the forced demand denying the option as is granted by the legislation to the assessee.

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