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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