Levy of NCCD - POY produced and captively consumed within the ...
Court Rules NCCD Exempt on POY for Internal Use Due to Excise Duty Exemption.
April 7, 2020
Case Laws Central Excise HC
Levy of NCCD - POY produced and captively consumed within the factory of production by the Petitioner - Once the excise duty is exempted, NCCD, levied as an excise duty cannot partake a different character and, thus, would be entitled to the benefit of the exemption notification - HC
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