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Central Excise - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

CENVAT credit - consumption variation - in the absence of ...


CENVAT Credit Allowed Despite Consumption Variation; No Evidence of Input Misuse or Removal from Factory.

February 20, 2017

Case Laws     Central Excise     AT

CENVAT credit - consumption variation - in the absence of evidence that the input was not received in the factory or the same after receipt cleared from the factory the cenvat credit cannot be denied - credit allowed - AT

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