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Central Excise - Highlights / Catch Notes

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Reversal of CENVAT credit - whether the appellant while clearing ...

Central Excise

March 15, 2016

Reversal of CENVAT credit - whether the appellant while clearing the imported inputs which were found to be defective and unusable and later re-exported from their premises, is required to pay an amount equal to the credit availed on such inputs as per Rule 3(5) of the Cenvat Credit Rules, 2004 - Held No - AT

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