https://www.taxtmi.com/article/detailed?id=7152 A manufacturer who received goods back from an SEZ under authorised bonded procedure, where the SEZ developer paid excise duty (and sought reimbursement) and the manufacturer recorded the goods in stock and the duty on a recognised duty payment instrument, is entitled to claim Cenvat credit of the duty paid. Proper procedural compliance-bonded removal, authorised return challan, duty payment and stock entry-are the operative prerequisites for claiming credit under the Cenvat framework and the Central Excise rules. en-us Mon, 26 Dec 2016 09:04:20 +0530 Mon, 26 Dec 2016 09:04:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7152 A manufacturer who received goods back from an SEZ under authorised bonded procedure, where the SEZ developer paid excise duty (and sought reimbursement) and the manufacturer recorded the goods in stock and the duty on a recognised duty payment instrument, is entitled to claim Cenvat credit of the duty paid. Proper procedural compliance-bonded removal, authorised return challan, duty payment and stock entry-are the operative prerequisites for claiming credit under the Cenvat framework and the Central Excise rules. Articles Cenvat Credit Mon, 26 Dec 2016 09:04:20 +0530 https://www.taxtmi.com/article/detailed?id=7152