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Central Excise - Highlights / Catch Notes

Home Highlights August 2021 Year 2021 This

CENVAT Credit - input - PVC Filler Hollow - credit denied to the ...

Case Laws     Central Excise

August 6, 2021

CENVAT Credit - input - PVC Filler Hollow - credit denied to the assessee on the ground that the supplier of raw material was not liable to pay the duty on the goods supplied - Credit cannot be denied - Also it is observed that the finding of Commissioner (Appeals) about M/s. Shiv Industries that the product supplied by them was exempted from payment of duty is based merely on the letter from the Jurisdictional Incharge - There is no discussion in the impugned order about any mention in the letter of Jurisdictional officer about manufacturing process - AT

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