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Central Excise - Highlights / Catch Notes

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CENVAT credit - Reversal of credit on capital goods - whether ...


Leasing Capital Goods Back to Factory Doesn't Trigger CENVAT Credit Reversal u/r 3(5) Interpretation.

April 21, 2018

Case Laws     Central Excise     HC

CENVAT credit - Reversal of credit on capital goods - whether the leasing back amounts to removal of capital goods from the factory premises of the petitioner or not? - Rule 3(5) of the CCR - the question of deemed removal of the goods will not even arise. - HC

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