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Central Excise - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Manufacture - activity of inspection and sample testing - ...


Determining if Inspection and Sample Testing Qualify as Manufacturing Under Central Excise; Criticism of Inconsistent Revenue Approaches.

September 27, 2018

Case Laws     Central Excise     AT

Manufacture - activity of inspection and sample testing - removal of inputs as such - Revenue cannot change the goal posts and have two different approaches to the same issue for different periods more so when the facts are identical

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