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Central Excise - Highlights / Catch Notes

Home Highlights March 2013 Year 2013 This

Cenvat Credit - if the Department holds that the manufacturer is ...


Department Can't Deny CENVAT Credit If Manufacturer Pays Duty at Specified Rate for Goods Production Inputs.

March 7, 2013

Case Laws     Central Excise     HC

Cenvat Credit - if the Department holds that the manufacturer is required to pay duty at a certain rate, it cannot in the same breath contend that the manufacturer would not be entitled to avail CENVAT credit on the inputs used in manufacturing such goods. - HC

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