, (2013-TIOL-1328-CESTAT-DEL) the CESTAT held that - 'Provisions of Section 73(3) are also not available as element of suppression is proved'.

By Vijay Kumar

Several questions like whether CENVAT credit is available are not yet answered by the Board - in due course perhaps.

CBEC Circular No. 174/9/2013-ST., Dated: November 25, 2013