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Central Excise - Highlights / Catch Notes

Home Highlights January 2022 Year 2022 This

CENVAT Credit - allegation of non-receipt of inputs - Specific ...


Case Remanded for Further Consideration on CENVAT Credit Input Non-Receipt; Clear Determination on RG 23 A Part I Needed.

January 5, 2022

Case Laws     Central Excise     AT

CENVAT Credit - allegation of non-receipt of inputs - Specific invoices are already mentioned in the given columns of these registers. It is otherwise apparent from the copies of the documents as annexed along with the written synopsis. - It is deemed appropriate that the Adjudicating Authority has to give a clear finding to the effect what precisely is still missing for want of RG 23 A Part I register - Matter restored back - AT

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