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Central Excise - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Reversal of CENVAT Credit - The demand under Rule 6 can be ...

Case Laws     Central Excise

August 9, 2018

Reversal of CENVAT Credit - The demand under Rule 6 can be raised only if it is established that the appellant have availed CENVAT credit in respect of the inputs which have gone into the manufacture of exempted goods. Without establishing this, the demand under rule 6, merely on the basis that the assessee has not maintained the separate account, cannot be confirmed

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