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Excise duty payment on used capital goods


CA. A. K. GUPTA (HOD (Accounts Dept))     08 January 2015

CA. A. K. GUPTA
HOD (Accounts Dept) 
 178 likes  1426 points

| My Other Post

Dear Friends,

Please answer one queary.

whether duty will be reversed on export sale of used capital goods? if yes, then please provide me notification or circular or case law.

thanks in advance.

avater

PRADEEP REDDY (CHARTERED ACCOUNTANT)     10 January 2015

PRADEEP REDDY
CHARTERED ACCOUNTANT 
 21 likes  664 points

View Profile | My Other Post

Dear Mr.Gupta,

Export of  used capital goods requires the reversal of cenvat credit availed on the same.This was confirmed by the tribunal in the follwing case.

2010-TIOL-1455-CESTAT-MUM

 


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