Cenvat credit use restricted to payment of duty on final products for which exemption has been availed. Inserted proviso to Rule 3(3) of the CENVAT Credit Rules, 2002 restricts CENVAT credit of duty paid on inputs used in manufacture of final products cleared after availing specified excise exemptions to be utilised only for payment of duty on the final products for which those exemptions were availed.
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 use restricted to payment of duty on final products for which exemption has been availed.
Inserted proviso to Rule 3(3) of the CENVAT Credit Rules, 2002 restricts CENVAT credit of duty paid on inputs used in manufacture of final products cleared after availing specified excise exemptions to be utilised only for payment of duty on the final products for which those exemptions were availed.
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