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Central Excise - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

CENVAT Credit - input - Coal - denial on the ground that since ...

Case Laws     Central Excise

December 15, 2021

CENVAT Credit - input - Coal - denial on the ground that since the appellant has not paid duty at the Central Excise tariff rates and have paid duty less than that, as per Customs Notification No. 12/2012-Cus, appellant are not eligible for Cenvat credit - For this reason itself, the Cenvat credit availed by the appellant in respect of CVD cannot be denied - AT

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