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Central Excise - Highlights / Catch Notes

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Cenvat Credit _ Manufacturer has made a provision for ...

Central Excise

June 13, 2016

Cenvat Credit _ Manufacturer has made a provision for written-off but inputs and components were not actually not written off - He has used these inputs and components later on, in the manufacture of final goods - as per provision of Rule 3 (5B) appellant is entitled to take cenvat credit on these inputs and components - AT

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