CENVAT Credit - slag - exempt goods - Board’s Circular which has ...

Case Laws Central Excise

March 21, 2020

CENVAT Credit - slag - exempt goods - Board’s Circular which has been issued without taking into consideration the implications of the provisions and the instructions, cannot be applied blindly for drawing adverse conclusion against the assessee. It was also held that merely on the strength of the said Circular dated 14.01.2011 Cenvat Credit cannot be denied, when there is no such provision in the Cenvat Credit Rules, 2004. - AT

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CENVAT Credit - slag - exempt goods - Board’s Circular which has ...

Case Laws Central Excise

March 21, 2020

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