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Central Excise - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Cenvat Credit - common inputs - Scope of Rule 6(3) - Exempted ...

Central Excise

June 23, 2016

Cenvat Credit - common inputs - Scope of Rule 6(3) - Exempted goods versus non-excisable goods - credit cannot be availed where the products are not excisable - Rule 3 of CCR itself restrict the credit - Rule 6 does not come into operation - entire credit to be reversed - AT

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