Recovery of wrongfully availed CENVAT Credit - capital goods - ...

Central Excise

May 28, 2022

Recovery of wrongfully availed CENVAT Credit - capital goods - As there is no denial of the fact that appellants have utilized theses capital goods for manufacture and clearance of the finished goods on payment of duty, in the manner as prescribed by the amended rule 6 (4) the CENVAT Credit could not have been denied. In view of this we do not intend to dwell on the issue of classification/ misclassification of the finished goods, which have been raised by the impugned order. - Credit allowed - AT

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Recovery of wrongfully availed CENVAT Credit - capital goods - ...

Central Excise

May 28, 2022

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