TMI BlogCENVAT credit - ISD - Since the appellant has only one factory and the credit was availed on the...CENVAT credit - ISD - Since the appellant has only one factory and the credit was availed on the registered office and not at the factory is only technical lapse and the cenvat credit cannot be denied for technical infractions. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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