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Central Excise - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Transfer of unutilized credit - shifting of a factory - a ...

Case Laws     Central Excise

September 5, 2016

Transfer of unutilized credit - shifting of a factory - a shifted unit if dealt discriminately under Rule 10(1) of CENVAT credit Rules, 2004, use of the word shifts in the beginning part of the said sub-rule shall be otios. - AT

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