No SCN eequired as Appellant Self-Reversed Cenvat Credit during Audit: CESTAT

Panihati Rubber Limited Vs Commissioner of Central Excise (CESTAT Kolkata)

Introduction: The case of Panihati Rubber Limited vs. Commissioner of Central Excise (CESTAT Kolkata) revolves around a crucial issue related to Central Value Added Tax (CENVAT) credit and the Small Scale Industries (SSI) exemption. The appellant, engaged in rubber product manufacturing, had to navigate through intricate tax regulations regarding availing SSI exemption and reversing CENVAT credits. This article delves into the details

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