Self-Assessment of Payment of Excise Duty on Capital Goods is Eligible for Availment of CENVAT Credit by Recipient of Goods: CESTAT [Read Order]

By Shabna Rahim - On July 26, 2023 6:00 pm - 2 mins read

Self-Assessment - Self-Assessment of Payment - Self-Assessment of Payment of Excise Duty - Excise Duty - Capital Goods - Capital Goods is Eligible for Availment of CENVAT Credit - taxscan

The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the self-assessment of Payment of excise duty on capital goods was eligible for availing of CENVAT Credit by the recipient of goods. Kris Flexipacks Pvt Ltd, the respondent-assessee availed CENVAT credit in respect of Excise Duty paid on capital goods…

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