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Central Excise - Highlights / Catch Notes

Home Highlights October 2016 Year 2016 This

Returned goods cleared as scrap - Rule 16 it cannot be said that ...

Case Laws     Central Excise

October 20, 2016

Returned goods cleared as scrap - Rule 16 it cannot be said that the process by which the defective goods are converted into scrap, should be considered as manufacture within the definition of manufacture as laid down u/s 2(f) - amount taken as credit to be reversed - AT

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