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Central Excise - Highlights / Catch Notes

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Reversal of CENVAT Credit - giving options for availing a ...

Case Laws     Central Excise

January 27, 2023

Reversal of CENVAT Credit - giving options for availing a particular option is procedural requirement and on failure of the same, the assessee cannot be deprived of choosing any of the option available in Rule 6(3) and one of the option is reversal of proportionate credit - AT

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