The availment of CENVAT Credit and its utilization is akin to a ...
Case Laws Central Excise
March 19, 2019
The availment of CENVAT Credit and its utilization is akin to a fundamental right in the area of indirect taxation. It has been time and again reiterated that CENVAT Credit is as good as a cash balance, to be utilized for the discharge of duty liability in lieu of actual cash.
View Source