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Central Excise - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

CENVAT Credit - cap and brush exported - common input service ...


CENVAT Credit Approved for Exported Caps and Brushes Without Bond; Rule 6(6)(v) Applies, Overriding Rule 6 Restrictions.

December 24, 2021

Case Laws     Central Excise     AT

CENVAT Credit - cap and brush exported - common input service used for clearance of manufactured goods as well as trading goods - It is settled that even though the goods are exported without bond, the benefit of Rule 6(6)(v) is available to the assessee, and consequently, Rule 6(1), (2), (3) And (4) shall not attract - AT

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