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Central Excise - Highlights / Catch Notes

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Reversal of CENVAT Credit - when there was no recovery mechanism ...

Case Laws     Central Excise

September 26, 2023

Reversal of CENVAT Credit - when there was no recovery mechanism before 01.03.2013, therefore, no recovery can be affected and accordingly the present proceedings initiated under Rule 14 of Cenvat Credit Rules read with Rule 3(5B) of the Cenvat Credit Rules is liable to be dropped. - AT

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