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Central Excise - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Refund of unutilized cenvat credit - drawing of SS wire from SS ...


High Court Confirms Assessee's Right to Cenvat Credit Refund for Stainless Steel Wire Processing u/r 16.

November 1, 2013

Case Laws     Central Excise     HC

Refund of unutilized cenvat credit - drawing of SS wire from SS rods - Meaning of Assessee Rule 16 of the Central Excise Rules – the petitioner is an “assessee” within the meaning of Rule 16 of the Rules and as such, would be entitled to avail of Cenvat credit in accordance with the Rules. - HC

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