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Central Excise - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

CENVAT Credit - the exemption benefit was only to the extent of ...


CENVAT Credit Exemption: Refund Limited to Duty Paid in Cash, Goods Must Not Be Exempted for Credit Eligibility.

December 13, 2019

Case Laws     Central Excise     AT

CENVAT Credit - the exemption benefit was only to the extent of refund of duty paid in cash and hence there is no reason to label the goods as exempted goods. The units availing the exemption in question were very much eligible to avail credit - Credit allowed.

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