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Central Excise - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

CENVAT Credit - extended period of limitation - The appellant ...


CENVAT Credit Disclosure: Appellant's ER-1 Form Lacked Detailed Components, Demand Confirmed Using Extended Limitation Period.

July 5, 2018

Case Laws     Central Excise     AT

CENVAT Credit - extended period of limitation - The appellant had disclosed the full value of the credit which they have taken in the ER-1, but they have not disclosed the components of the credit which they have taken. The ER-1 during the relevant period also did not provide details of the credit taken - Demand confirmed invoking extended period of limitation.

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