Payment under Rule 6 CENVAT: treated as government payment so Section 11D does not apply; buyer cannot claim CENVAT credit. Payments made under Rule 6 of the CENVAT Credit Rules that are paid to the Government are not recoverable under Section 11D because they do not constitute duty collected and retained; the payment is to be computed on value as per the Central Excise Act. Such payments are not eligible for CENVAT credit by the buyer and must be shown on the invoice as an amount paid under Rule 6.
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.
Payment under Rule 6 CENVAT: treated as government payment so Section 11D does not apply; buyer cannot claim CENVAT credit.
Payments made under Rule 6 of the CENVAT Credit Rules that are paid to the Government are not recoverable under Section 11D because they do not constitute duty collected and retained; the payment is to be computed on value as per the Central Excise Act. Such payments are not eligible for CENVAT credit by the buyer and must be shown on the invoice as an amount paid under Rule 6.
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