TMI BlogCENVAT credit which was validly availed at the time of the receipt of the inputs for the manufacture of...CENVAT credit which was validly availed at the time of the receipt of the inputs for the manufacture of the final product, on which excise duty was payble, but subsequently utilized for the manufacture of the same final product which became exempted from payment of excise duty pursuant to a subsequent notification - refund allowed .... - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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