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Central Excise - Highlights / Catch Notes

Home Highlights February 2013 Year 2013 This

Reversal of Cenvat Credit – Rule 5B - Written off input or ...


High Court Clarifies Cenvat Credit Reversal u/r 5B: Tax Adjustments Don't Affect Physical Stock Status.

February 2, 2013

Case Laws     Central Excise     HC

Reversal of Cenvat Credit – Rule 5B - Written off input or capital goods – Reduction of the value of such spares for income-tax purpose, cannot be equated with writing off of the physical stock - HC

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