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Central Excise - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

Capital goods written off but not cleared – Duty liability - as ...


Capital goods written off but not cleared from the factory don't incur duty liability when they remain on-site.

December 12, 2013

Case Laws     Central Excise     AT

Capital goods written off but not cleared – Duty liability - as the goods have not cleared from the factory, duty is not payable. - AT

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