CENEX UPDATE – 22.10.2020

CX - Appellants are entitled for Cenvat credit in respect of inputs procured by themselves and used in manufacture of job work goods cleared under 214/86-CE: CESTAT

ST - When credit was reversed without utilization, no interest can be recovered: CESTAT

NDPS-Statement recorded u/s 67 cannot be used as a confessional statement in the trial of an offence under the NDPS Act: SC by Majority

Officers who are invested with powers u/s 53 of the NDPS Act are 'police officers' within the meaning of s.25 of the Evidence Act: SC by Majority