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Central Excise - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

CENVAT Credit - forged documents - the Revenue has failed to ...

Case Laws     Central Excise

March 16, 2023

CENVAT Credit - forged documents - the Revenue has failed to discharge the onus as regards the source of receipt of raw materials from any other alternative source rather have made a bald allegation on the manufacturers that they have diverted the imported raw materials on payment in cash in market. - AT

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