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Central Excise - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

When an input has been procured clandestinely, definitely Cenvat ...


Appellant Not Required to Reverse Cenvat Credit Due to No Initial Credit Taken on Clandestinely Procured Inputs.

September 15, 2015

Case Laws     Central Excise     AT

When an input has been procured clandestinely, definitely Cenvat Credit on the said input has not been availed by the appellant. Therefore, the question of reversal of same does not arise when there is no credit taken - AT

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