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Central Excise - Highlights / Catch Notes

Home Highlights February 2024 Year 2024 This

CENVAT Credit - input services - The CESTAT finds that the ...

Case Laws     Central Excise

February 29, 2024

CENVAT Credit - input services - The CESTAT finds that the refilling activity does constitute manufacturing, as affirmed by the Original Authority. - The Tribunal also finds that the input services availed, particularly inward and outward transportation, are essential for the manufacturing process, as established in a recent case precedent. - Credit allowed.

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