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Central Excise - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

CENVAT credit - duty paying documents - If the department starts ...


Allowing Non-Registered Traders to Issue Invoices Risks Misuse and Disruption of CENVAT Credit System Integrity.

February 3, 2018

Case Laws     Central Excise     AT

CENVAT credit - duty paying documents - If the department starts accepting the invoices issued by a trader, who is not a registered dealer, it will create chaos in the Cenvat credit system and there will be flagrant misuse of the said scheme, which is a facility to present cascading effect of taxes - AT

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