CENVAT credit - credit availed as per SION norms in respect of ...
Case Laws Central Excise
September 13, 2017
CENVAT credit - credit availed as per SION norms in respect of export made - Cenvat Credit Rules permits availment of credit only in specific circumstances. It is not open to the appellant to take credit on estimated basis - The exporter cannot, on his own devise a new method to avail credit which not prescribed under the law.
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