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Central Excise - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

CENVAT credit - capital goods - pre-fabricated structure - the ...


CENVAT Credit Dispute on Capital Goods: Demand and Penalty Confirmed, Personal Penalty Removed Based on Probabilities.

June 1, 2019

Case Laws     Central Excise     AT

CENVAT credit - capital goods - pre-fabricated structure - the department is not required to prove a case of mathematical precision and is required to prove a case with the pre-ponderance of probabilities - demand confirmed with penalty - However personal penalty deleted.

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