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Cenvat credit of 4 ADI on Inputs/Capital goods recd u/r3(5) of CCR2004

Central Excise - Started By: - ramniranjan kandoi - Dated:- 27-12-2015 Last Replied Date:- 29-12-2015 - An assessee (A) has recd Inputs/ Capital goods from its another unit B. Unit B has debited duty -Basic duty as well as 4% ADI.A has taken credit of both. EA-2000, auditor has taken objection about credit taken of 4% ADI. According to him ,B is liable to debit but A cannot take. For this I do not agree the objection as Rule 3(6) of CCR,2004 allows the credit. I will appreciate opinion of our ex .....

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