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Central Excise - Highlights / Catch Notes

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CENVAT Credit - sale of discarded scrap, i.e. used empty drums ...

Central Excise

April 3, 2021

CENVAT Credit - sale of discarded scrap, i.e. used empty drums and empty bags - applicability of Rule 6 (3) - the said Rule has wrongly been invoked in case of the appellant for demanding the reversal of Cenvat Credit availed by him at the rate of 6% of the value of empty packets of raw-material and empty drums of the oils used by the appellant in manufacture of PP woven fabric when cleared for consideration - AT

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