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Central Excise - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

Capital goods cleared as scrap – There is absolutely no evidence ...


Court Sets Aside Demand on Cenvat Credit for Capital Goods Cleared as Scrap; No Evidence of Prior Credit Use.

January 10, 2014

Case Laws     Central Excise     AT

Capital goods cleared as scrap – There is absolutely no evidence on record to show that the Cenvat Credit had been availed in respect of the capital goods which were subsequently cleared as scrap - demand set aside - AT

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