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Central Excise - Highlights / Catch Notes

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CENVAT Credit - capital goods - Payment of duty on exempted ...


CENVAT Credit Dispute: Supplier's Duty Payment on Exempted Goods Lacks Show Cause Notice u/s 11D, Supports Respondent's Claim.

July 25, 2023

Case Laws     Central Excise     AT

CENVAT Credit - capital goods - Payment of duty on exempted goods by the supplier - if the department is of the view that the supplier was not supposed to pay the duty in such case, the jurisdiction Officer at supplier end should have issued a Show Cause Notice for recovery of such amount under Section 11D of Central Excise Act, 1944, which was not done by the department. This further reinforce the claim of the respondent about their Cenvat credit. - AT

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