CENVAT credit - receipt of goods from first state dealer who ...
CENVAT Credit Valid for Goods from First Stage Dealer, Even if Sourced from Non-Manufacturer, If Bought in Good Faith.
May 5, 2018
Case Laws Central Excise AT
CENVAT credit - receipt of goods from first state dealer who obtained the goods from a person not having manufacturing facility - in case of bonafide purchase, credit cannot be denied - it would be impracticable to require the assessee to go behind the records maintained by the first stage dealer - AT
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