Company entitled to refund of Cenvat credit lying in Cenvat credit account on closure of business


Last updated: 26 July 2021

Court :
CESTAT, New Delhi

Brief :
In M/s Nichiplast India Pvt. Ltd. v. Principal Commissioner CGST [Excise Appeal No. 50790 of 2019 decided on July 23, 2021], M/s Nichiplast India Pvt. Ltd. ('the Appellant') closed down their manufacturing activities and surrendered their Registration Certificate on June 28, 2017.

Citation :
Excise Appeal No. 50790 of 2019 decided on July 23, 2021

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Bimal Jain
Published in Excise
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