Registration under Rule 3(7)(a) cannot be applied Duty has not been paid when availing benefit of Excise Notification: CESTAT [Read Order]

By Yogitha S. Yogesh - On April 24, 2023 10:00 pm - 2 mins read
Registration - Duty - Excise Notification - CESTAT - taxscan

The Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that registration under rule 3(7)(a) Cenvat Credit Rules, 2004 cannot be applied when duty has not been paid availing the benefit of excise notification. The appellant, M/s Sun Pharmaceuticals Industries Limited were procuring inputs from 100% EOU. The said goods…

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