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Central Excise - Highlights / Catch Notes

Home Highlights November 2014 Year 2014 This

Process undertaken on the TV sets received back cannot be ...


Returned TV Sets Not Manufacturing; Full Cenvat Credit Reversal Required, Partial Stay Granted.

November 10, 2014

Case Laws     Central Excise     AT

Process undertaken on the TV sets received back cannot be considered as manufacture. Therefore, the appellant should have reversed the entire amount of Cenvat credit taken at the time of return of TV sets - stay granted partly - AT

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