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Central Excise - Highlights / Catch Notes

Home Highlights August 2016 Year 2016 This

Cenvat credit - The adjudicating authority was not empowered by ...


Adjudicating Authority Lacks Power to Determine Input Quantity for Manufacturing; Cannot Decide Excess Input Procurement.

August 29, 2016

Case Laws     Central Excise     AT

Cenvat credit - The adjudicating authority was not empowered by law to decide optimum quantity of input admissible to be procured for manufacture of unit quantity of final product and therefore, law did not empower the adjudicating authority to decide how much is the excess quantity of inputs procured by the appellant - AT

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