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Central Excise - Highlights / Catch Notes

Home Highlights July 2019 Year 2019 This

CENVAT Credit - capital goods - Rule 6(4) of CCR, provides that ...

Central Excise

July 17, 2019

CENVAT Credit - capital goods - Rule 6(4) of CCR, provides that an assessee is entitled to take cenvat credit on capital goods even during the period, they were availing SSI exemption but under Clause (IV) in para 2 of the SSI exemption notification, the utilisation is suspended during the period of enjoying the SSI exemption - CENVAT credit was rightly availed by the appellants

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