Benefit of Remission Allowable if Finished Goods and Semi-finished Goods Lost by Assessee u/r 21 of CENVAT credit rules: CESTAT [Read Order]

By Shabna Rahim - On July 7, 2023 7:15 pm - 2 mins read

Benefit of Remission Allowable if - Finished Goods and Semi - finished Goods Assessee - CENVAT credit rules - CESTAT - TAXSCAN

The Hyderabad bench of the Customs, Excise, And Service Tax Appellate Tribunal (CESTAT) held that the benefit of remission should be granted to the assessee if the finished goods and semi-finished goods were lost by them under rule 21 of the CENVAT Credit Rules, 2004. Regency Ceramics Ltd, the appellant assessee was the manufacturer of…

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