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Central Excise - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

Cenvat credit cannot be denied merely on the basis of the ...


Cenvat Credit Valid Even If Scrap Manufacturer Doesn't Exist; Presumption of Paper Transaction Not Enough.

January 21, 2020

Case Laws     Central Excise     AT

Cenvat credit cannot be denied merely on the basis of the presumption that it might be a paper transaction as manufacturer of the scrap are non-existent.

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