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Central Excise - Highlights / Catch Notes

Home Highlights July 2020 Year 2020 This

CENVAT Credit - duty paying documents - Allegation of ...

Case Laws     Central Excise

July 9, 2020

CENVAT Credit - duty paying documents - Allegation of non-receipt of goods - The benefit of doubt goes in favour of the appellants that they have received the goods against cenvatable invoices, in question and made payment through account payee cheque. The goods received by the appellant for manufacturing of goods, which has been cleared on payment of duty.

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