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Central Excise - Highlights / Catch Notes

Home Highlights August 2016 Year 2016 This

Denial of cenvat credit - the credit entries were in the regular ...

Central Excise

August 17, 2016

Denial of cenvat credit - the credit entries were in the regular records, which were audited and the dispute arose thereafter only. Therefore, invoking extended period with an allegation of suppression of facts and willful mis-statement with an intend to evade payment of duty is not sustainable. - AT

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