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Central Excise - Highlights / Catch Notes

Home Highlights October 2014 Year 2014 This

100% EOU - Disallowance of the credit of Education Cess and ...

Central Excise

October 16, 2014

100% EOU - Disallowance of the credit of Education Cess and Secondary & Higher Secondary Cess as per the formula prescribed in Rule 3(7)of CCR - the disputed goods were not produced or manufactured by the appellant's 100% EOU - credit cannot be denied - AT

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