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Central Excise - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

CENVAT Credit - capital goods - Since denaturing process takes ...


CENVAT Credit Allowed: Storage Tanks Not Exclusively for Exempted Goods in Denaturing Process of Extra Natural Alcohol.

January 14, 2019

Case Laws     Central Excise     AT

CENVAT Credit - capital goods - Since denaturing process takes place, while Extra Natural Alcohol were stored in the storage tank, it cannot be concluded that those storage tanks were used exclusively for manufacture of the exempted/non-excisable goods.

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