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Central Excise - Highlights / Catch Notes

Home Highlights February 2020 Year 2020 This

CENVAT Credit - scope of SCN - while proposing to recover duty, ...


CENVAT Credit Case: Denial of Credit for Printing as Manufacturing Contradicts Show Cause Notice, Unsustainable Decision.

February 12, 2020

Case Laws     Central Excise     AT

CENVAT Credit - scope of SCN - while proposing to recover duty, the process of printing was also considered as a process of manufacture. Therefore, denying credit holding that the process of printing does not amount to manufacture, is contrary to the very basis of show cause-cum-demand notice, hence, cannot be sustained.

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