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Central Excise - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

CENVAT Credit - Rule 5 of the CCR Rules does not stipulate ...


CENVAT Credit Rule 5: Refund Claims Valid Without Premises Registration, Denial Based on Unregistration Unjustified.

November 24, 2018

Case Laws     Central Excise     AT

CENVAT Credit - Rule 5 of the CCR Rules does not stipulate registration of premises as a necessary prerequisite for claiming a refund - credit cannot be denied

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