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Rule 5 of Cenvat Credit Rules – Refund of credit if it is not possible to utilize credit
Case Law Details
- Case Name
- Alkem Laboratories Ltd. Vs C.C.E. & S.T. (CESTAT Ahmedabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Ahmedabad
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Alkem Laboratories Ltd. Vs C.C.E. & S.T. (CESTAT Ahmedabad)
Rule 5 of the Cenvat Credit Rules prescribes that if for ‘Any reason’ the use of the said credit is not possible, the manufacturer or provider of the output service shall be allowed refund of such amount. The sole reason for denying the refund claim is the assertion that it was possible for the appellant to use the said credit. However in terms of the contract in the principal manufacturer it was not possible for appellant to use the said credit without the permission or clearance from the principal manufactur...
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