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Central Excise - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

Recovery of CENVAT Credit - goods returned by its customers ...


CENVAT Credit Recovery Allowed for Returned Goods u/r 16, Even Without Original Invoices.

December 19, 2020

Case Laws     Central Excise     AT

Recovery of CENVAT Credit - goods returned by its customers under Rule 16 of the Central Excise Rules, 2002 without proper documents - irrespective of fact whether the invoices are of appellant or otherwise if duty paid goods is brought in the factory of the assessee credit can be allowed. - AT

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