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Central Excise - Highlights / Catch Notes

Home Highlights September 2022 Year 2022 This

Denial of re-credit of Cenvat credit - if the appellant does not ...

Case Laws     Central Excise

September 7, 2022

Denial of re-credit of Cenvat credit - if the appellant does not take any credit then no such mal-practice can happen and no credit can be accumulated. Moreover, it also implies that the credit “available” would mean the Cenvat credit taken and available in the credit of Cenvat account and not the credit that the appellant could have possibly taken but did not avail. - Benefit of rebate / refund claim allowed - AT

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