CENVAT credit - input procured for intended to be used in export ...
Manufacturer's Misuse of CENVAT Credit for Non-Export Use Raises Tax Concerns and Potential Exchequer Loss.
January 9, 2017
Case Laws Central Excise AT
CENVAT credit - input procured for intended to be used in export but actually used - a manufacturer who adopts the strategy of procurement for export, on the strength of interpretation as proposed by appellant, would be misusing this facility to deprive exchequer of taxes in excess of normal offset of credit on inputs - AT
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