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Central Excise - Highlights / Catch Notes

Home Highlights October 2018 Year 2018 This

Valuation - Moreover the excise duty is a tax on manufacture of ...


Excise Duty Applies Only to Manufacturing, Not Purchase or Supply of Goods, as Clarified in Case Laws.

October 27, 2018

Case Laws     Central Excise     AT

Valuation - Moreover the excise duty is a tax on manufacture of goods. Mere purchase and supply of bought out goods with excisable cannot make them liable to excise.

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