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Central Excise - Highlights / Catch Notes

Home Highlights November 2016 Year 2016 This

Availing credit on returned goods - receipt of credit notes ...

Central Excise

November 2, 2016

Availing credit on returned goods - receipt of credit notes instead of Invoices - Rule 16 of Central Excise Rules,2002 - Since the entire quantity against the clearance of excise invoices were not received back but part quantity which were defective only received, credit cannot be denied - AT

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