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Central Excise - Highlights / Catch Notes

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CENVAT Credit - denied on the ground that no duty was payable by ...


CENVAT Credit Denial Overturned: Recipients Not Liable for Supplier's Duty Errors Under CCR 2004, Credit Based on Paid Duty.

August 10, 2019

Case Laws     Central Excise     AT

CENVAT Credit - denied on the ground that no duty was payable by supplier - recipient of cenvat invoices along with the goods be expected to understand or anticipate how much duty was actually to be paid by the supplier and take credit accordingly, even CCR 2004 also provides for credit of duty paid and not credit of duty that should have been paid - no scope for the credit to be altered

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