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Central Excise - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

CENVAT Credit - Amendment to Rule 4 (1) CCRs prescribing a time ...


Amendment to Rule 4(1) CENVAT Credit Rules: No Time Limit for Pre-Amendment Imports and Deemed Manufacture.

May 27, 2019

Case Laws     Central Excise     HC

CENVAT Credit - Amendment to Rule 4 (1) CCRs prescribing a time limit for claiming Cenvat Credit will not apply to the consignments where the import took place prior to the date of the amendment and the deemed manufacture also happened prior to the amendment -the CVD will have to be adjusted against the CE duty settled as will the service tax paid on the input services

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