No Reversal of CENVAT Credit of Excise Duty on Capital Goods after use it in Manufacture of Final Products under CCR: CESTAT [Read Order]

No Reversal of CENVAT Credit - Excise Duty on Capital Goods - Manufacture - Final Products under -CESTAT-TAXSCAN

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that there was no provision in the CENVAT Credit Rules(CCR), 2004 to reverse the credit availed on capital goods after they were put into use in the manufacture of final products, even if they are worn out or damaged due to…

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