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Central Excise - Highlights / Catch Notes

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Reversal of cenvat credit - removal of used/rejected capital ...

Case Laws     Central Excise

December 30, 2023

Reversal of cenvat credit - removal of used/rejected capital goods - As the Appellant has not availed any credit on these rejected capital goods cleared as scrap, we hold that the provisions of Rule 3(5) and 3(5A) are not applicable in this case - AT

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