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Central Excise - Highlights / Catch Notes

Home Highlights April 2015 Year 2015 This

CENVAT Credit availed wrongly on Capital goods - there is no ...


Court Finds No Evidence of Intent; No Penalty for Wrongful CENVAT Credit on Capital Goods.

April 11, 2015

Case Laws     Central Excise     HC

CENVAT Credit availed wrongly on Capital goods - there is no sufficient evidence to prove Mens rea or guilt on the part of the assessee - no penalty - HC

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