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Central Excise - Highlights / Catch Notes

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CENVAT Credit - when two lower adjudicating authorities had come ...

Case Laws     Central Excise

June 5, 2019

CENVAT Credit - when two lower adjudicating authorities had come to a finding on facts that the assessee was not entitled to Cenvat Credit on inputs, there was a higher burden on the Tribunal to consider all the facts and evidence in the records and come to a reasonable finding - reversal of the said findings without more reasons gives rise to a substantial question of law

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