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Central Excise - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Effective date of the notification - It is now well settled ...

Central Excise

June 7, 2019

Effective date of the notification - It is now well settled legal principle that all fiscal statutes and provisions should be treated prospective application unless the law specifically indicates otherwise - appellant could have taken credit of EC & SHEC of the inputs or capital goods received in the factory on any day after 01.03.2015 but before 30.04.2015 and utilize it for the payment of Basic Excise Duty

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