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Central Excise - Highlights / Catch Notes

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Reversal of Cenvat Credit - input - input services - pressmud - ...

Case Laws     Central Excise

September 17, 2021

Reversal of Cenvat Credit - input - input services - pressmud - wastes generated during manufacturing of sugar/molasses - exempt goods - Rule 6(3)(i) of CENVAT Credit Rules, 2004 - in the absence of manufacturing, there cannot be any excise duty and therefore, Rule 6 of the CENVAT Credit Rules, 2004 shall have no application. - AT

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