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Central Excise - Highlights / Catch Notes

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CENVAT Credit - capital goods - pipeline used to connect the SBM ...


CENVAT Credit Eligibility for Capital Goods: Pipeline Connection to Refinery Examined Under Evolving Cenvat Credit Rules 2000-2004.

July 8, 2021

Case Laws     Central Excise     AT

CENVAT Credit - capital goods - pipeline used to connect the SBM with the refinery - difference between Cenvat Credit Rules and the Modvat scheme - The Cenvat Credit Rules have evolved over the period 2000 to 2004 and the ratio of the decision made with reference to ‘Cenvat’ introduced vide Notification No 27/2000(NT) cannot be straight away applied to the subsequent rules without due examination - AT

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