CENVAT Credit Valid for Goods Cleared at 'Nil' Duty Using SFIS Certificate; Not Considered Exempt Under Notification 34/2006-C.E.

CENVAT credit - Cleared excisable goods - whether debit Against Served from India Scheme (SFIS) certificate, at ‘nil’ rate of duty availing exemption under Notification 34/2006-C.E would made the goods exempted goods - held no - AT .....

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