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Central Excise - Highlights / Catch Notes

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CENVAT credit - duty paying documents - rejected goods - ...


CENVAT Credit Claimed on Rejected Goods Despite Unpaid Duty: Extended Assessment Period Invoked u/r 8(2.

July 10, 2018

Case Laws     Central Excise     AT

CENVAT credit - duty paying documents - rejected goods - although the original duty liability on the inputs payable by the supplier is yet to be paid, but Cenvat credit availed under Rule 8(2). - This shows the mala fide intention of the Appellant. - extended period has been rightly invoked.

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