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Central Excise - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Reversal of CENVAT credit - since the ER-1 returns do not ...


CENVAT Credit Reversal Dispute Over ER-1 Returns Leads to Valid Extended Period Show Cause Notice.

February 15, 2017

Case Laws     Central Excise     AT

Reversal of CENVAT credit - since the ER-1 returns do not reflect the non-reversal of the credit when the inputs were removed as such, the SCN issued invoking extended period of time is proper - AT

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