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Central Excise - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

CENVAT Credit - capital goods - Since the appellant had no ...


CENVAT Credit on Capital Goods Allowed Without Profits; No Double Benefit Violation u/r 4(4) Cenvat Credit Rules.

December 23, 2019

Case Laws     Central Excise     AT

CENVAT Credit - capital goods - Since the appellant had no profits in relevant Financial Years, even claiming of depreciation did not lead to double benefit - thus, compliance of Rule 4 (4) of Cenvat Credit Rules, 2004 has been made.

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