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Central Excise - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Availing cenvat credit wrongly - Since the duty is paid at the ...


Wrongful Availing of CENVAT Credit: Reversed Credits Deemed Never Taken Under Tax Regulations.

April 20, 2019

Case Laws     Central Excise     AT

Availing cenvat credit wrongly - Since the duty is paid at the time of clearance of the final product, the credit availed on the inputs stand reversed already - thus, such credits are to be considered as non-taken abinitio.

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