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Central Excise - Highlights / Catch Notes

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Reversal of CENVAT Credit - manufacture and clearance of ...


Reversal of CENVAT Credit Overturned Due to Lack of Evidence on Manufacturing Exempt Hemophilus Vaccine.

November 2, 2023

Case Laws     Central Excise     AT

Reversal of CENVAT Credit - manufacture and clearance of Hemophilus Vaccine which is duty free - The Department having not negated the claims of the appellant that it was not the appellants who have manufactured impugned exempted product i.e the Hemophilus Flu Vaccine. Therefore, there are no case made by the Department to invoke the provisions of Rule 6(3) of the CCR, 2004. - AT

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