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Central Excise - Highlights / Catch Notes

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It is a settled position of law that once the duty has been paid ...


Cenvat Credit Valid on Inputs Even if Process Later Deemed Non-Manufacturing and Non-Excisable.

January 16, 2024

Case Laws     Central Excise     AT

It is a settled position of law that once the duty has been paid considering the process undertaken resulting into manufacture and attracting duty, Cenvat Credit cannot be denied on inputs/input services if subsequently it is found to be not amounting to manufactured and hence, not excisable. - AT

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