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Central Excise - Highlights / Catch Notes

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CENVAT Credit - returned goods - Rule 16 of CCR - When the ...


Manufacturers Must Repay CENVAT Credit for Non-Manufacturing Processes on Returned Goods u/r 16 of Central Excise Rules.

January 29, 2019

Case Laws     Central Excise     AT

CENVAT Credit - returned goods - Rule 16 of CCR - When the ‘returned goods’ are subjected to process, which does not result into manufacture, the manufacturer shall pay an amount equal to the CENVAT Credit taken under sub-rule (1) of the said rules.

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