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Central Excise - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

Cenvat credit - Capitalization of Input services - restriction ...

Central Excise

February 14, 2017

Cenvat credit - Capitalization of Input services - restriction on availing depreciation - Rule 4(4) of CCR - Since there is no explicit provisions to restrict the Cenvat credit on input services if the assessee claims depreciation, the cenvat credit cannot be denied - AT

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