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Central Excise - Highlights / Catch Notes

Home Highlights May 2021 Year 2021 This

CENVAT Credit - capital goods - capital goods were not received ...

Case Laws     Central Excise

May 28, 2021

CENVAT Credit - capital goods - capital goods were not received into the factory - The allegation is now proved to be wrong after the verification by the Range Officer. In such circumstances, allegation of wrong availment of credit cannot sustain and therefore, the interest thereon also would not sustain. - AT

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