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Central Excise - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

CENVAT Credit - capital goods - electricity generated from such ...


CENVAT Credit Valid for Capital Goods Used in Generating Electricity for Dutiable Products, Despite Exempt Intermediate Products.

December 13, 2019

Case Laws     Central Excise     AT

CENVAT Credit - capital goods - electricity generated from such capital goods was captively consumed for the manufacture of dutiable final products - even if such intermediate product is exempt from excise duty, Cenvat credit on the capital goods cannot be denied in terms of para 3 of the Board Circular

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