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Central Excise - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

CENVAT credit - duty paying invoices issued by the Coal ...

Central Excise

September 17, 2018

CENVAT credit - duty paying invoices issued by the Coal Companies - supplementary invoices - the issue of wrong availment on part of M/s SECL is still a debatable issue - the ascertainment on part of the appellant as is required under Rule 9 (1) (b) of Cenvat Credit Rules cannot be held to have been an act of suppression.

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