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Central Excise - Highlights / Catch Notes

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Demand - Inputs inter utilised - No provision in Act or Rules ...

Central Excise

April 13, 2016

Demand - Inputs inter utilised - No provision in Act or Rules that inputs meant for manufacture on job work cannot be utilised for manufacture on their own account and vice versa - Removal within factory is not removal for home consumption from factory which alone invites reversal of credit or payment of duty - AT

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