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Central Excise - Highlights / Catch Notes

Home Highlights November 2016 Year 2016 This

Suo-motu credit of the amount paid - demand was set aside - the ...


Court Sets Aside Demand on Suo-Motu Credit for Amount Paid Under Protest; No Dispute on Cenvat Eligibility.

November 8, 2016

Case Laws     Central Excise     AT

Suo-motu credit of the amount paid - demand was set aside - the amount paid “under protest” by a debit in Cenvat account. - there cannot be a dispute as to eligibility to avail the Cenvat credit/recredit of the said amount in their Cenvat account. - AT

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