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Central Excise - Highlights / Catch Notes

Home Highlights January 2013 Year 2013 This

Cenvat Credit - Once the Revenue discharges the burden that the ...

Case Laws     Central Excise

January 7, 2013

Cenvat Credit - Once the Revenue discharges the burden that the particulars declared in the documents on the strength of which the credit has been availed are not genuine or are fake, then the onus is on the assessee to prove that they have availed the credit correctly and is entitled for the credit. - AT

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