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Central Excise - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

CENVAT credit - input procured for intended to be used in export ...

Central Excise

January 9, 2017

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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