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Central Excise - Highlights / Catch Notes

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Reversal of CENVAT - whether the denial of CENVAT credit on the ...

Central Excise

October 27, 2016

Reversal of CENVAT - whether the denial of CENVAT credit on the ground that capital goods was found defective and were re-exported by the appellant under bond without payment of duty justified? - Held No - AT

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  10. Reversal of cenvat credit - clearance of capital goods i.e. old and used forged hammer - not required to reverse if removed after the ten years of its use in his factory...

 

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