CENVAT Credit - Target Plus Scheme - credit was challenged by ...
CENVAT Credit Valid Despite Target Plus Scheme Abolition; Effective Under Notification No. 32/2005-Cus, Condition No. 7 Applies.
November 18, 2019
Case Laws Central Excise AT
CENVAT Credit - Target Plus Scheme - credit was challenged by the Revenue on the ground that since Target Plus scheme is discontinued with effect from 01.04.2006, benefit of such scheme was not available - Notification No. 32/2005-Cus is continue even after abolition of Target Plus scheme under condition No. 7 clearly permits availment credit of addition duty paid.
View Source