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Central Excise - Highlights / Catch Notes

Home Highlights January 2015 Year 2015 This

CENVAT Credit - Loss of goods due to fire - mere receipt of the ...


CENVAT Credit Denied: Inputs Destroyed by Fire in Original Form Cannot Be Claimed for Credit.

January 5, 2015

Case Laws     Central Excise     AT

CENVAT Credit - Loss of goods due to fire - mere receipt of the inputs will not entitle the assessee to avail the credit, when such inputs are destroyed ‘as such’ in the store section itself. - AT

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