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Central Excise - Highlights / Catch Notes

Home Highlights March 2013 Year 2013 This

Duty paid at the time of clearance of the product, which was not ...


Cenvat Credit Demand Invalid When Duty Paid for Non-Manufacturing Activities; Reversal Required Through Entire Credit.

March 23, 2013

Case Laws     Central Excise     AT

Duty paid at the time of clearance of the product, which was not required to be paid on account of non-manufacture activity, amounts to reversal of the entire Cenvat credit and in such a situation, the demand of Cenvat credit cannot be sustained. - AT

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