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Central Excise - Highlights / Catch Notes

Home Highlights November 2016 Year 2016 This

Credit availed on inputs transferred to other unit - it is ...

Central Excise

November 23, 2016

Credit availed on inputs transferred to other unit - it is apparent that the other unit to which the material was transferred could not have benefited by taking the credit of the said duty. In these circumstances, the intention to evade duty is apparent. - AT

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