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Gargi Ranade (Company Secretary)     17 January 2017

Case law

Dear all,

We are Capital Goods Manufacturer- machine manufacturer, 100% EOU ,  and generally stores raw material in huge quantity to take the benifit of large order, some times  it happens that imported /local raw material brought in used over the period of some year. Now , CRA has raised objection and asked us to reverse the duty credit taken on such goods .

While seraching for the case law on this subject , i got the following details but could not get the case details .

Can you please let me know the details of this case law.whose descripttion appears as under :

"100%  EOU, Goods were written off- goods not used for intended purpose -duty can not be demanded in respect of the goods which had been written off - stay granted central excise. "

If possible can you please let me know the citation of the case atleast.









 1 Replies

Harendra Kumar   20 March 2021

You should not reverse the same input credit which is used in furtherance business. Further, you need GST case law or Excise case law as a reversal of input tax credit. Please more elaborate process related to such materials.     

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