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Central Excise - Highlights / Catch Notes

Home Highlights December 2013 Year 2013 This

Cenvat Credit - emergence of non-dutiable goods - The provisions ...

Central Excise

December 18, 2013

Cenvat Credit - emergence of non-dutiable goods - The provisions of Rule 6(2) read with Rule 6(3) cannot be interpreted to cast an obligation on an assessee which is impossible and thereafter penalize him for failure to discharge an impossible obligation - AT

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