Cenvat credit admissibility for inputs and capital goods cleared under specified North East notifications, treated as fully paid. Rules 57JJ and 57V were inserted into the Central Excise Rules, 1944 to provide that where a manufacturer has cleared specified inputs or notified capital goods in the North East Region under the referenced Government notifications, the credit of specified duty paid on such inputs or capital goods shall be admissible as if no portion of the duty paid was exempted under those notifications.
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 admissibility for inputs and capital goods cleared under specified North East notifications, treated as fully paid.
Rules 57JJ and 57V were inserted into the Central Excise Rules, 1944 to provide that where a manufacturer has cleared specified inputs or notified capital goods in the North East Region under the referenced Government notifications, the credit of specified duty paid on such inputs or capital goods shall be admissible as if no portion of the duty paid was exempted under those notifications.
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