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Central Excise - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Denial of Carry forward of CENVAT Credit - Conversion of DTA to ...

Central Excise

October 28, 2015

Denial of Carry forward of CENVAT Credit - Conversion of DTA to EOU - Rule 11(3) will apply only in the situation where final products are exempted. - The final products manufactured by appellant in EOU and cleared for export are not dutiable, but the very same final products when cleared into DTA becomes dutiable hence the provisions of Section 5A doe not apply - AT

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