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Case Law Details

Case Name : Union of India Vs Kanchan India Limited (Rajasthan High Court)
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Union of India Vs Kanchan India Limited (Rajasthan High Court)

In the present case appellant has opted for exemption as per the Notification No.30/2004-CE where the exemption is conditional. As per Rule 11(3) (ii) CCR, Cenvat Credit balance will lapse only if the product is exempted absolutely under Section 5A of Central Excise Act. But since the Please become a Premium member. If you are already a Premium member, login here to access the full content.

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