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Central Excise - Highlights / Catch Notes

Home Highlights September 2021 Year 2021 This

CENVAT Credit - input services - Product recall insurance policy ...

Case Laws     Central Excise

September 25, 2021

CENVAT Credit - input services - Product recall insurance policy - it cannot be said that the Product Recall Policy Expenses is a post removal expenses, once it is pre-determined the goods can be supplied only after the Product Recall Policy is taken then it becomes part of cost of the final product, during the manufacturing of the same, and the credit is allowed. - AT

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