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Gujarat HC Allows CENVAT Re-Credit After Cash Payment Through PLA to Prevent Double Recovery
Case Law Details
- Case Name
- Nductotherm India Pvt Ltd & Anr. Vs Union of India (Gujarat High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Gujarat High Court
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Nductotherm India Pvt Ltd & Anr. Vs Union of India (Gujarat High Court)
The petition challenged communications dated 13.01.2014 and 23.01.2014 issued by the Assistant Commissioner, Central Excise rejecting the petitioners’ request for re-credit of ₹1,68,99,531 and ₹2,05,33,931, and sought a direction to restore a total credit of ₹3,74,33,462 in the CENVAT register.
The petitioner company manufactures excisable goods including induction, melting and heating furnaces, welders and parts. Show cause notices dated 05.10.2006 proposed recovery under Section 11D of the ...
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