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Central Excise - Highlights / Catch Notes

Home Highlights October 2020 Year 2020 This

CENVAT Credit - additional duty of customs paid - In fact, ...


Hindustan Zinc Wins Case: CENVAT Credit Denial by Commissioner u/r 3(1) Deemed Illegal.

October 27, 2020

Case Laws     Central Excise     AT

CENVAT Credit - additional duty of customs paid - In fact, Hindustan Zinc had paid additional duty of customs by availing the benefit under serial number 122A/123 of the Customs Notification dated March 17, 2012. It is because of this misreading of rule 3(1) of the CENVAT Credit Rules that led the Commissioner to commit an error - The Commissioner, therefore, committed an illegality in denying the benefit of CENVAT credit to Hindustan Zinc. - AT

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