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Central Excise - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

CENVAT Credit - reasonable steps to be taken by the assessee to ...

Case Laws     Central Excise

August 10, 2018

CENVAT Credit - reasonable steps to be taken by the assessee to ensure that duty has been paid by the supplier of inputs - The department has not sufficiently proved its case. The allegations in the show cause notice are not supported by any solid evidence but only statements. Hence, even a preponderance of probability has not been proved by the department.

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