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Central Excise - Highlights / Catch Notes

Home Highlights March 2013 Year 2013 This

Duty paid at the time of clearance of the product, which was not ...

Case Laws     Central Excise

March 23, 2013

Duty paid at the time of clearance of the product, which was not required to be paid on account of non-manufacture activity, amounts to reversal of the entire Cenvat credit and in such a situation, the demand of Cenvat credit cannot be sustained. - AT

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