CENVAT credit restriction: additional customs duty credit barred where invoice states no credit admissible. The amendment inserts a proviso to the CENVAT Credit Rules providing that credit of the additional duty of customs under the Customs Tariff Act shall not be allowed if the invoice or supplementary invoice bears an indication that no credit of the said additional duty shall be admissible, thereby conditioning credit entitlement on the supplier's invoicing statement.
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.
CENVAT credit restriction: additional customs duty credit barred where invoice states no credit admissible.
The amendment inserts a proviso to the CENVAT Credit Rules providing that credit of the additional duty of customs under the Customs Tariff Act shall not be allowed if the invoice or supplementary invoice bears an indication that no credit of the said additional duty shall be admissible, thereby conditioning credit entitlement on the supplier's invoicing statement.
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