Section 142(2)(c) in Finance Act, 2012

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Union of India - Subsection

Section 142(2)(c) in Finance Act, 2012

(c)while computing the amount of duty to be recovered under clause (b), the assessee shall be entitled to take into account the CENVAT credit of duty paid on inputs, input services and capital goods, if any, under the CENVAT Credit Rules, 2004 which has not been availed by him for reason of such goods being treated as non-excisable or exempted goods.

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Union of India - Subsection

Section 142(2)(c) in Finance Act, 2012