CENVAT Credit in respect of goods procured from 100% EOU - A ...

Case Laws Central Excise

April 19, 2023

CENVAT Credit in respect of goods procured from 100% EOU - A perusal of invoices produced by the appellant clearly shows that the duty has not been discharged in the prescribed manner - The matter needs to be reconsidered by the original adjudicating authority by examining all invoices individually. The provisions of Rule 3(7)(a) of Cenvat Credit Rules would be applicable only in cases where the duty has been paid taking benefit of Serial No. 2 Notification No. 23/2003-CE dated 31/03/2003. - AT

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CENVAT Credit in respect of goods procured from 100% EOU - A ...

Case Laws Central Excise

April 19, 2023

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