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Central Excise - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

Cenvat credit - When there is a specific entry in a rule and the ...

Central Excise

January 31, 2014

Cenvat credit - When there is a specific entry in a rule and the said entry pre-supposes that for the purpose of eligibility of credit of duty of inputs, those inputs must be used for manufacture of final products or for any other purpose within the factor of production, the assessee cannot take shelter under a different entry. - HC

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