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Central Excise - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

CENVAT credit - quantum of duty already determined by the ...


Revenue Authorities Cannot Contest Supplier's Duty Assessment; CENVAT Credit at Recipient's End Is Valid.

March 1, 2017

Case Laws     Central Excise     AT

CENVAT credit - quantum of duty already determined by the jurisdictional officers of the supplier unit cannot be challenged by revenue in charge of recipient unit - the assessment at the end of the appellants cannot be reopened and the cenvat credit availed by them has been correctly availed. - AT

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