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Central Excise - Highlights / Catch Notes

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Rule 3(5) of Cenvat Credit Rules, 2004 – Registration as a ...


Rule 3(5) of Cenvat Credit Rules: Manufacturers need no separate dealer registration to claim Cenvat credit, simplifying the process.

July 25, 2013

Case Laws     Central Excise     AT

Rule 3(5) of Cenvat Credit Rules, 2004 – Registration as a manufacturer and not as a dealer - when supplier of inputs is already registered as a manufacturer separate registration as a dealer is not a ground for denying the Cenvat credit - AT

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