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Central Excise - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

CENVAT Credit - there cannot be a demand of 6% of the value of ...


Rule 6(3)(i) CENVAT Credit Rules: 6% Demand on Exempted Electricity Sales Unenforceable Without Separate Account.

November 20, 2018

Case Laws     Central Excise     AT

CENVAT Credit - there cannot be a demand of 6% of the value of exempted electricity sold outside the factory in terms of Rule 6(3) (i) of CCR simply on the ground that the appellant has failed to maintain separate account

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