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Central Excise - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

100% EOU - appellant is required to pay customs duty as ...


Export Unit Must Pay Customs Duty on Inputs for Domestic Sales, CENVAT Credit Not Applicable.

February 2, 2019

Case Laws     Central Excise     AT

100% EOU - appellant is required to pay customs duty as calculated by the authorities on the inputs consumed for manufacturing of final products which were cleared locally into DTA - CENVAT credit cannot be utilised for payment of customs duty.

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