Validity of changes brought in Rule 6(3) (i) of Cenvat Credit ...

Tribunal Overlooked Key Amendment to Rule 6(3)(i) of Cenvat Credit Rules, 2004, Changing Exempted Goods Payment Requirement.

April 29, 2020

Case Laws Central Excise HC

Validity of changes brought in Rule 6(3) (i) of Cenvat Credit Rules, 2004 - the Tribunal erred in not appreciating the significant change brought in Rule 6(3) of Cenvat Credit Rules, 2004, w.e.f. 1.3.2008 which as noticed in the OIO with reference to sale of goods, was deleted and in its place the emphasis was shifted to the payment of an amount equal to 10% of the 'value' of exempted goods - HC

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Validity of changes brought in Rule 6(3) (i) of Cenvat Credit ...

Tribunal Overlooked Key Amendment to Rule 6(3)(i) of Cenvat Credit Rules, 2004, Changing Exempted Goods Payment Requirement.

April 29, 2020

Case Laws Central Excise HC

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