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Central Excise - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

Reversal of CENVAT credit - Appellants have reversed only the ...

Case Laws     Central Excise

March 4, 2020

Reversal of CENVAT credit - Appellants have reversed only the CVD and they have not reversed the credit of SAD availed by them. - there are no force in the argument of the Assessee that the goods which were treated by them as duty paid for the purpose of reversing CENVANT Credit of CVD must be treated as duty free for the purpose of reversing SAD. - AT

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