Section 4(2)(a) in CENVAT Credit Rules, 2004

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Union of India - Subsection

Section 4(2)(a) in CENVAT Credit Rules, 2004

(a)The CENVAT credit in respect of capital goods received in a factory or in the premises of the provider of output service at any point of time in a given financial year shall be taken only for an amount not exceeding fifty per cent. of the duty paid on such capital goods in the same financial year:

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Union of India - Subsection

Section 4(2)(a) in CENVAT Credit Rules, 2004