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Central Excise - Highlights / Catch Notes

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CENVAT Credit - supplementary invoice - Suppression of facts on ...

Case Laws     Central Excise

February 10, 2021

CENVAT Credit - supplementary invoice - Suppression of facts on the part of Supplier of goods or not - There is merit in the submission made by the appellant that in case where goods are not sold and supplementary invoice is raised above Rule 9 (1) (b) of Cenvat Credit Rules, 2004 cannot be invoked in such circumstances - Credit cannot be denied - AT

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