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Central Excise - Highlights / Catch Notes

Home Highlights December 2015 Year 2015 This

CENVAT Credit - Returned goods - When the vehicle is brought ...

Central Excise

December 31, 2015

CENVAT Credit - Returned goods - When the vehicle is brought back to the factory for the intended purposes as stipulated under Rule 16(1) the credit of duty paid on such vehicle is available to the appellant. Such vehicles undergo a process of manufacture and become part of process of production of new vehicle is settled and undisputed. - Credit allowed - AT

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