CENVAT credit availed on defective/rejected goods - duty paying ...
CENVAT Credit Valid on Returned Goods Despite Improper Documents; Credit Notes Reflect Duty Amounts.
July 6, 2018
Case Laws Central Excise AT
CENVAT credit availed on defective/rejected goods - duty paying documents - while returning the goods, distributors have issued credit notes in the manufacturer favour which also reflect the duty amounts - credit cannot be rejected on the ground that such documents are not proper documents.
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