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Central Excise - Highlights / Catch Notes

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Reversal of CENVAT Credit on inputs contained in the waste ...


CENVAT Credit reversal on destroyed waste pharmaceuticals governed by Rule 21, no refund allowed u/r 3 sub-rule 5C.

November 28, 2016

Case Laws     Central Excise     AT

Reversal of CENVAT Credit on inputs contained in the waste pharmaceuticals destroyed are governed by the provisions of Rule 21 of Central Excise Rules 2002 read with sub-rule 5C of Rule 3 of CENVAT Credit Rules 2004 - Refund of credit reversed not allowed - AT

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