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Central Excise - Highlights / Catch Notes

Home Highlights December 2012 Year 2012 This

Cenvat credit – Merely because the same were written off in the ...


Cenvat Credit Valid Despite Written-Off Inputs; No Evidence of Physical Removal from Factory Required.

December 10, 2012

Case Laws     Central Excise     AT

Cenvat credit – Merely because the same were written off in the books of account and the value shown as nil, by itself, cannot be considered to amounting to removal of the inputs from the factory premises in the absence of any evidence to that effect - AT

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