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Central Excise - Highlights / Catch Notes

Home Highlights November 2013 Year 2013 This

Interest on wrong availiment of cenvat credit - The word ‘OR’ ...

Case Laws     Central Excise

November 18, 2013

Interest on wrong availiment of cenvat credit - The word ‘OR’ found in Rule 14 cannot be read as ‘AND’. - The assessee’s contention that they did not utilize this credit towards payment of duty cannot be accepted - AT

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