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Central Excise - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

CENVAT credit - eligible inputs - drawings and designs imported ...


CENVAT Credit Denied for German Imported Drawings and Designs; Ruled Intangible, Not Inputs or Capital Goods.

March 16, 2017

Case Laws     Central Excise     AT

CENVAT credit - eligible inputs - drawings and designs imported from Germany for setting up the plan - The property of designs and drawings are intangible and do not fall within the description of either inputs or capital goods - credit not allowed - AT

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