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Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2001 (9) TMI AT This

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2001 (9) TMI 531 - AT - Central Excise

The Appellate Tribunal CEGAT, Mumbai allowed an appeal regarding the availing of credit based on invoices issued by consignment agents of importers, following a wider interpretation of the notification compared to strict interpretation. The Tribunal held that similar benefits should apply to consignment agents of importers as those of manufacturers.

 

 

 

 

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