Reversal of Cenvat credit lying unutilized in respect of ...

Central Excise

August 4, 2023

Reversal of Cenvat credit lying unutilized in respect of ADE(T&TA) in terms of transitional provision of Rule 11(3)(ii) of the Cenvat Credit Rules, 2004 - Rule 11(3) of Cenvat Credit Rules, 2004 though provides for reversal of unutilized Cenvat credit but the same cannot be applied retrospectively in the absence of specific provision under the statute. - AT

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Reversal of Cenvat credit lying unutilized in respect of ...

Central Excise

August 4, 2023

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