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Central Excise - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

CENVAT credit - Violation of import condition - no demand notice ...


CENVAT Credit Stands Valid Without Customs Duty Demand Notice for Alleged Import Condition Violations.

April 18, 2019

Case Laws     Central Excise     AT

CENVAT credit - Violation of import condition - no demand notice has been issued for recovery of customs duty, therefore, import cannot be held irregular. Thus, the credit cannot be denied on the allegation of violation of import conditions.

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