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Central Excise - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

CENVAT Credit - second stage dealer or third stage dealer - ...


CENVAT Credit Allowed: Goods from Second Stage Dealer, Not Third; Classification Clarified Under Invoice Issuance.

July 17, 2019

Case Laws     Central Excise     AT

CENVAT Credit - second stage dealer or third stage dealer - goods procured through consignment agent (against F form under CST) of the second stage dealer cannot be treated as third stage dealer - invoice was issued through second stage dealer - credit allowed.

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