Reopening of assessment - Cenvat Credit - reasonable steps ...
Court Rules: Valid Cenvat Credit Cannot Be Denied Due to Later Absence of Registered Manufacturer.
September 10, 2014
Case Laws Central Excise HC
Reopening of assessment - Cenvat Credit - reasonable steps before availing credit - Merely because today, the original manufacturer, who is registered with the Revenue, is not traceable, it does not mean that he did not exist at the relevant point of time. - HC
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