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Central Excise - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Eligibility for concessional rate - If credit has been taken but ...


Concessional rate eligibility upheld under Notification No.1/2011 despite initial credit, if duty is later debited.

November 29, 2013

Case Laws     Central Excise     AT

Eligibility for concessional rate - If credit has been taken but the duty is debited subsequently, benefit of exemption under Notification No.1/2011 containing condition regarding non-availment of credit cannot be denied - AT

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