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Central Excise - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

CENVAT Credit - adjustment of credit prior to 01.09.2014 - ...

Central Excise

September 1, 2018

CENVAT Credit - adjustment of credit prior to 01.09.2014 - taking credit after 6 months from the date of invoice - insertion of 6th proviso in the Rule 4 of Cenvat Credit Rules 2004 - assessee sought breathing period since there was limitation prior to insertion of such proviso - credit allowed.

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