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

CENVAT Credit for Slag Not Denied Based Solely on 2011 Circular; No Supporting Provision in CENVAT Credit Rules 2004.

March 21, 2020

Case Laws Central Excise AT

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 ...

CENVAT Credit for Slag Not Denied Based Solely on 2011 Circular; No Supporting Provision in CENVAT Credit Rules 2004.

March 21, 2020

Case Laws Central Excise AT

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