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Central Excise - Highlights / Catch Notes

Home Highlights December 2017 Year 2017 This

CENVAT credit - sometimes there was shortages of supply of ...


CENVAT Credit Denial Overturned Due to Lack of Evidence for Supplier Refunds in Input Shortage Case.

December 8, 2017

Case Laws     Central Excise     AT

CENVAT credit - sometimes there was shortages of supply of inputs and the appellants raised debit note to the supplier - The Revenue has not produced any evidence that supplier has any refund - CENVAT credit cannot be denied - AT

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