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2017 (3) TMI 225 - DELHI HIGH COURTCENVAT credit - Rule 8(3A) - Held that: - Rule 8(3A) that had prevented the adjustment of cenvat credit, in certain circumstances, was no longer a barrier. This meant that with respect to the payments towards duty or any other amounts, cenvat credit was available - Furthermore, Section 11AC (2) itself clarifies that in case the determination of the order-in-original of the adjudicating authority undergoes a change at the appellate level where the concerned authority might reduce or grant complete relief that order would prevail for the purpose of determination of any amount or penalty u/s 11 AC - appeal dismissed - decided against Revenue.
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