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Central Excise - Highlights / Catch Notes

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Cenvat Credit - When the buyer always opt to take delivery of ...

Central Excise

July 14, 2016

Cenvat Credit - When the buyer always opt to take delivery of the goods only upon pre-dispatch testing. The place where such testing was carried out was subjected to security provision for protection of the goods. - the service tax paid availing the security service entitles the appellant to the CENVAT credit. - AT

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