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Central Excise - Highlights / Catch Notes

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CENVAT credit on Capital Goods taken on lease - Prima facie the ...

Central Excise

August 31, 2013

CENVAT credit on Capital Goods taken on lease - Prima facie the availment of capital goods Cenvat credit in the case by the appellant was not correct, as the words “financing company“ in Rule 4(3) of Cenvat Credit Rules cannot be read “as any person“. - AT

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