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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