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Central Excise - Highlights / Catch Notes

Home Highlights October 2019 Year 2019 This

CENVAT credit - input services or not - MTOP charges are for the ...

Case Laws     Central Excise

October 5, 2019

CENVAT credit - input services or not - MTOP charges are for the purpose of non-lifting of the goods and it is a fact that the goods have not been lifted by the appellant and they have not been received and used in the manufacturing activity or output services - Credit not allowed.

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