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Central Excise - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

Revenue Neutrality - CENVAT Credit - rejected goods - ...

Central Excise

December 11, 2020

Revenue Neutrality - CENVAT Credit - rejected goods - rectify/re-make the goods for sale - the appellant has cleared these goods to their another unit. Admittedly, whatever duty have been paid, the same are entitled to cenvat credit to themselves. In that circumstances, it is a revenue neutral situation. In that circumstances also, the appellant are not required to pay any differential duty or any amount on account of cenvat credit. - AT

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