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Central Excise - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

CENVAT Credit - stock transfer - the appellant shifted inputs ...

Central Excise

December 16, 2019

CENVAT Credit - stock transfer - the appellant shifted inputs and certain capital goods from Unit-II to Unit-I - The appellant has paid the duty voluntarily in terms of Section 11A(2B) of the Central Excise Act on being pointed out by the Preventive Officers and took the credit of the same in Unit-I in terms of Rule 3 of the CCR - The demand is not sustainable on merit as well as on limitation

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