CENVAT Credit Eligibility Tied to Law at Service Receipt Time: CESTAT

Intas Pharmaceuticals Limited Vs C.C.E.-Ahmedabad-ii (CESTAT Ahmedabad)

Introduction: The recent order from the CESTAT Ahmedabad in the case of Intas Pharmaceuticals Limited vs. C.C.E.-Ahmedabad-II addresses the eligibility of CENVAT credit under Rule 6(3A) of the Cenvat Credit Rules, 2004. The appellant, engaged in the manufacture of medicaments, had reversed CENVAT credit on a monthly basis under Rule 6(3A) but faced issues related to the quantification of reversible amounts.

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