Manufacture of Dutiable 100% Cotton: CESTAT Disallows Pay Back on Credit Balance [Read Order]

CESTAT disallowed pay back on credit balance on the ground of manufacture of dutiable 100% cotton.

By Kalyani B. Nair - On January 19, 2024 8:01 pm - 2 mins read

CESTAT Ahmedabad - Pay Back Disallowance - Cotton Manufacturing - Duties on Cotton Production - taxscan

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) disallowed pay back on credit balance on the ground of manufacture of dutiable 100% cotton. Earlier a show cause notice dated 29.08.2013 was issued to the appellant demanding cenvat credit of Rs.35,82,694/- attributable to inputs and input services used in…

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