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Central Excise - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Transfer of unutilized credit of SAD from one unit to other unit ...


Transfer of Unutilized SAD Credit Permitted Between Units u/r 10A from April 1, 2012.

October 24, 2015

Case Laws     Central Excise     AT

Transfer of unutilized credit of SAD from one unit to other unit as per the provisions of Rule 10A - The said Rule 10A came into effect from 01.04.2012 and the credit which was already accumulated and remained unutilized prior to the amendment rightly can be transferred after 01.04.2012. - AT

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