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Central Excise - Highlights / Catch Notes

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Clandestine Removal - Availment of credit of countervailing duty ...


Insufficient Evidence Leads to Dismissal of Allegations on Cenvat Credit Misuse and Clandestine Goods Removal by Revenue.

October 7, 2023

Case Laws     Central Excise     AT

Clandestine Removal - Availment of credit of countervailing duty paid by the respondents - The Revenue has miserably failed to produce corroborative evidence on records so as to substantiate the charges of non- receipts of imported goods and substitution of the same with kabadi scrap and availment of the wrong Cenvat Credit. - AT

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