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CENVAT Credit - when finished products are exported, AVCL would not be making any gain by indulging in such fraudulent availment of credit, as they cannot use such credit - The department has failed to establish fraudulent availement of credit on the part of AVCL - demand do not sustain.

Central Excise
1-2-2019

CENVAT Credit - when finished products are exported, AVCL would not be making any gain by indulging in such fraudulent availment of credit, as they cannot use such credit - The department has failed to establish fraudulent availement of credit on the part of AVCL - demand do not sustain.

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