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Central Excise - Highlights / Catch Notes

Home Highlights August 2023 Year 2023 This

CENVAT Credit - input - Helmet lock, supplied along with the ...

Case Laws     Central Excise

August 3, 2023

CENVAT Credit - input - Helmet lock, supplied along with the Motorcycles - essential accessory of the Excisable goods or not - It is not Revenue’s case that the Helmet lock is not an accessory. Such a conclusion runs contrary to the classification approved by CBEC. - Credit allowed - AT

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