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Central Excise - Highlights / Catch Notes

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Cenvat credit on paper transactions not physically received - If ...


Cenvat Credit Valid Despite Paper Transactions if Supplier is Registered Dealer; Registration Must be Canceled to Claim Non-existence.

June 7, 2016

Case Laws     Central Excise     AT

Cenvat credit on paper transactions not physically received - If a supplier of goods is the registered dealer of the department itself, the department cannot allege that dealer is non-existent unless and until registration is cancelled. - AT

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