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Central Excise - Highlights / Catch Notes

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CENVAT Credit - CVD paid by availing exemption Notification - In ...

Case Laws     Central Excise

March 4, 2022

CENVAT Credit - CVD paid by availing exemption Notification - In the present case the CVD was paid by not availing the aforesaid excise notifications but it was paid by availing Customs Notification No. 12/2012-Cus, therefore, the restriction provided in Rule 3 (i) and proviso thereof shall not be applicable to the facts of the present case.- AT

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