Effect of Notification - Retrospective or Prospective effect - ...
Debate on CENVAT Credit Notification: Retrospective or Prospective Effect? Circular's Retrospective Application Contradicts Statute.
May 17, 2019
Case Laws Central Excise AT
Effect of Notification - Retrospective or Prospective effect - CENVAT Credit - capital goods - The Circular as relied upon by the Department to give this Notification a retrospective effect is not binding and in fact cannot be looked into in view of the statute itself.
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