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Central Excise - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

CENVAT Credit - capital goods/inputs or not - M.S. Plates, M.S. ...


CENVAT Credit Available for Structural Support Items Pre-July 7, 2009; Rule 2(k) Amendment Not Retroactive.

May 30, 2019

Case Laws     Central Excise     HC

CENVAT Credit - capital goods/inputs or not - M.S. Plates, M.S. Channels, H.R. Coils, M.S. Angles etc. - no manner of doubt that respondent-assessee is entitled to Cenvat Credit in respect of items used as structural support for capital goods prior to the amendment of Explanation 2 to Rule 2 (k) by notification dated 7.7.2009 - amendment is applicable only prospectively

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