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Customs - Highlights / Catch Notes

Home Highlights March 2018 Year 2018 This

Non-fulfilment of export obligation - we do not find any merit ...

Customs

March 9, 2018

Non-fulfilment of export obligation - we do not find any merit in the contention of the appellant that CVD should not be demanded from them because they would be eligible to avail the Modvat credit from CVD. If that view is accepted, then no importer-manufacturer would ever be required to pay CVD on the ground that Cenvat Credit of the same would be availed by them at the next stage. - AT

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