CENVAT Credit - violation of Section 5A(1A) of the Act and Rules ...

Central Excise

August 6, 2020

CENVAT Credit - violation of Section 5A(1A) of the Act and Rules 3(1) and 6(1) of the Central Excise Rules, 2002 - There is no irregularity or wrong availment of Cenvat credit by the appellant. The appellant had the option to avail or not to avail the exemption under Notification No. 65/95-CE and since it paid duty on the goods manufactured without availing the exemption, the appellant was eligible to avail the Cenvat credit involved. - AT

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CENVAT Credit - violation of Section 5A(1A) of the Act and Rules ...

Central Excise

August 6, 2020

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