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Central Excise - Highlights / Catch Notes

Home Highlights December 2021 Year 2021 This

CENVAT Credit - transfer of credit - case of petitioner is that ...

Central Excise

December 3, 2021

CENVAT Credit - transfer of credit - case of petitioner is that there is only one factory and one office there is no need for registration of ISD - - It is seen that appellant has claimed they have only one manufacturing unit. Revenue has not produced any evidence otherwise. In these circumstances there is no need of ISD Registration. - AT

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