Refund of CENVAT credit where units in specified areas cannot utilize input credit for specified final products under notification. Refund of CENVAT credit is available where a manufacturer has cleared final products covered by the notification and is unable to utilize CENVAT credit on inputs for payment of excise duty on those final products; the Central Government may allow such refund subject to procedure, conditions and limitations specified by notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Refund of CENVAT credit where units in specified areas cannot utilize input credit for specified final products under notification.
Refund of CENVAT credit is available where a manufacturer has cleared final products covered by the notification and is unable to utilize CENVAT credit on inputs for payment of excise duty on those final products; the Central Government may allow such refund subject to procedure, conditions and limitations specified by notification.
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