No Reversal of CENVAT Credit of Excise Duty when Imported Goods used in Manufacture of Final Products u/r 3(5B) of CCR Prior to 01.03.2013: CESTAT [Read Order]

No Reversal - CENVAT Credit - Excise Duty - Imported Goods - Manufacture - Final Products - CCR Prior -CESTAT -TAXSCAN

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the imported goods are used in the manufacture of the final product, the CENVAT credit cannot be denied or reversed under rule 3(5B) of the CENVAT Credit Rules (CCR),2004 before the period of 01.03.2013. Haver Ibau India Pvt Ltd, the…

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