• In case of Removal of Capital Goods as such
  • In case of CVD u/s 3(5) i.e. Special Additional Duty
  • If in the year of receipt of capital goods,5 0% Cenvat not taken, then in subsequent year 100% cenvat on capital goods is available
  • Assessee who was earlier claiming SSI exemption later begins to pay duty, he can claim 100% cenvat, is available



  1. Indirect Tax
  2. Cenvat Credit

About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 11 years. He also provides Accounts Tax GST Training in Delhi and Pune.