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M/s. Indian Additives Limited Versus The Commissioner of Central Excise, Chennai

CENVAT/MODVAT credit - manufacture of additives for lubricating oil - shortage of stock - The SCN were issued by the Commissioner of Central Excise, Chennai on the ground that during the course of verification of MODVAT/CENVAT credit accounts, and connected records, it was noticed by the Jurisdictional Range officer that the appellant was conducting physical stock taking of inputs on monthly basis and the quantity of inputs were found to be short and adjusted in the internal records, as consumpt....... + More



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