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TypeBare Act JurisdictionCentral Government

Central Excise Act, 1944 Section 5B

Non-reversal of Cenvat Credit

~1 min read
https://sooperkanoon.com/act/37094

Bare act section · Research

About this section

Central Excise Act, 1944 Section 5B is part of Central Excise Act, 1944 - Non-reversal of Cenvat Credit. Read the section text below and explore Indian court judgments that cite it.

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Section Text

1[5B. Non-reversal of CENVAT credit.--

Where an assessee has paid duty of excise on a final product and has been allowed credit of the duty or tax or cess paid on inputs, capital goods and input services used in making of the said product, but subsequently the process of making the said product is held by the court as not chargeable to excise duty, the Central Government may, by notification, order for non-reversal of such credit allowed to the assessee subject to such conditions as may be specified in the said notification:

Provided that the order for non-reversal of credit shall not apply where an assessee has perferred a claim for refund of excise duty paid by him:

Provided further that the Central Government may also specify in the notification referred to above for non-reversal of credit, if any, taken by the buyer of the said product.]

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1. Inserted by the Finance Act, 2007.

Frequently asked questions

What does Central Excise Act, 1944 Section 5B provide?

Section Section 5B of the Central Excise Act, 1944 (Non-reversal of Cenvat Credit) is reproduced on this page as part of the Central Excise Act, 1944. Lawyers and researchers use it to read the statutory wording before checking how courts have applied this section in reported judgments.

How do I find judgments on Central Excise Act, 1944 Section 5B?

Open “Find citing judgments” on this page to search Supreme Court, High Court, and tribunal decisions that reference Central Excise Act, 1944 Section 5B. Advanced act search can narrow results by court, year, or additional act filters.

Is the section text on SooperKanoon official?

SooperKanoon hosts bare act text for research and quick reference. For filings or compliance in Central, confirm the wording against the official state gazette or authorized publication.

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