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Central Excise - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

CENVAT Credit - capital goods - at the time of procuring of ...

Case Laws     Central Excise

June 7, 2019

CENVAT Credit - capital goods - at the time of procuring of capital goods, the appellant was availing Area Based Exemption which was expired during the FY - appellant are entitled to avail cenvat credit in terms of rule 4 (2)(a) of CCR, 2004 on the capital goods for the same financial year when they were manufacturing dutiable as well as exempted final product

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