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Central Excise - Highlights / Catch Notes

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Wrongful availment of CENVAT credit - Removal of machinery after ...

Case Laws     Central Excise

October 11, 2023

Wrongful availment of CENVAT credit - Removal of machinery after two days of taking credit - The fact of removal of one Autoconer to Guna plant, which took place within two days of taking credit, was not brought to the notice of the Central Excise Authorities, and it was detected only during the course of audit. As such there is nothing wrong if penalty is levied on the appellant either. - HC

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