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Central Excise - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

CENVAT credit - sales commission - there need not be manufacture ...


CENVAT Credit Allowed for Sales Commission as Part of Sales Promotion Linked to Manufacturing Activity.

January 19, 2017

Case Laws     Central Excise     AT

CENVAT credit - sales commission - there need not be manufacture unless there is sale of product. Hence, the commission paid on sales becomes part of sales promotion resulting in increased manufacturing activity - sale and manufacture are directly interrelated - credit allowed - AT

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