Central Excise - Case Law - The Commissioner of Central Excise Versus M s Crocodile I Pvt Ltd and others 2013 7 TMI 24 MADRAS HIGH COURT

Penalty imposed under Rule 13 of CENVAT Credit Rules 2002 offence by retaining wrongful CENVAT credit for a period of six months Held that Assessee did not utilise the credit and reversed immediately on receipt of the in.......... Central Excise - Case Law