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Central Excise - Highlights / Catch Notes

Home Highlights August 2015 Year 2015 This

Cenvat / MODVAT Credit - Duty paying documents - Duty paid by ...


Cenvat/MODVAT Credit Allowed Despite Missing Duty Details; Eligibility Conditions of 1992 & 1994 Notifications Met.

August 6, 2015

Case Laws     Central Excise     SC

Cenvat / MODVAT Credit - Duty paying documents - Duty paid by Railway on scrap - document do not indicate the rate and amount of duty paid on the scrap/inputs at the time of clearance/sale by the Railways - appellant satisfies all the eligibility conditions contained in notifications dated 13.07.1992 and 01.03.1994 for availing the deemed MODVAT credit - credit allowed - SC

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