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Central Excise - Highlights / Catch Notes

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Reversal of cenvat credit wrongly availed - Extended period of ...


CENVAT Credit Reversal Limited to Normal Period u/r 16; No Evidence of Suppression Found.

September 13, 2023

Case Laws     Central Excise     AT

Reversal of cenvat credit wrongly availed - Extended period of limitation - the wordings of Rule 16 of Central Excise Rules, 2002 does give room for interpretation and there has been no positive act of suppression that has been brought out on behalf of the appellant - the demand shall be limited to the normal period. - AT

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