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Central Excise - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

Cash refund of unutilized credit - closure of factory - Cenvat ...


Court Rules Unutilized Cenvat Credit Must Be Refunded as Duty After Factory Closure, Not Treated Separately.

January 21, 2019

Case Laws     Central Excise     AT

Cash refund of unutilized credit - closure of factory - Cenvat credit lying with the appellant is also a duty and cannot be treated separately as compared to the Revenue in PLA account.

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