Denial of CENVAT Credit - It is on record that the credit had ...

Case Laws Central Excise

November 4, 2023

Denial of CENVAT Credit - It is on record that the credit had been reversed well before issue of notice. There was, thus, no cause to initiate proceedings under rule 14 of CENVAT Credit Rules, 2004; it would appear that absurdity of ‘appropriating’ credit already reversed, and not restorable without prior approval from jurisdictional central excise authorities, does not seem have occurred to the adjudicating authority as an exercise in futility. - AT

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Denial of CENVAT Credit - It is on record that the credit had ...

Case Laws Central Excise

November 4, 2023

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