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Central Excise - Highlights / Catch Notes

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CENVAT Credit - HDPE/PP Bags used for packing of their final ...


Court Rules No Need to Reverse CENVAT Credit on Destroyed Cement Packing Bags Used as Intended.

January 13, 2020

Case Laws     Central Excise     AT

CENVAT Credit - HDPE/PP Bags used for packing of their final product, i.e. cement, destroyed in the course of packing - appellants cannot be asked to reverse the credit taken on the inputs which they have put to use for the intended purpose but which have become torn and non-useable in the course of manufacture/use as packing material.

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