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Central Excise - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

CENVAT Credit - duty paying documents - Receipt of inputs and ...


CENVAT Credit Cannot Be Denied for Procedural Lapses if Duty-Paying Documents and Input Use Are Valid.

February 25, 2019

Case Laws     Central Excise     AT

CENVAT Credit - duty paying documents - Receipt of inputs and used thereof also not in dispute, therefore merely for procedural lapse, substantial benefit of cenvat credit cannot be denied.

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