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Central Excise - Highlights / Catch Notes

Home Highlights August 2016 Year 2016 This

Scrap generated during the repair of the capital goods, cannot ...


Scrap from Capital Goods Repair Not Considered Clearance; Exempt from Excise Duty Under Relevant Laws.

August 6, 2016

Case Laws     Central Excise     AT

Scrap generated during the repair of the capital goods, cannot be said that the capital goods were cleared as waste and scrap. - Not liable to duty - AT

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