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Central Excise - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

CENVAT credit - ISD - Since the appellant has only one factory ...


CENVAT Credit Denial Overturned: Single Factory's Credit Taken at Office Deemed Technical Lapse, Not Justified.

May 17, 2018

Case Laws     Central Excise     AT

CENVAT credit - ISD - Since the appellant has only one factory and the credit was availed on the registered office and not at the factory is only technical lapse and the cenvat credit cannot be denied for technical infractions. - AT

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