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Central Excise - Highlights / Catch Notes

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Reversal of credit - the capital goods have been acquired prior ...

Case Laws     Central Excise

March 31, 2017

Reversal of credit - the capital goods have been acquired prior to 1994 - provisions of Rule 3(5) of CCR, 2004 are not applicable to the facts of this case, assessee were not required to reverse cenvat credit at all as they have not taken cenvat credit. - AT

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