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Central Excise - Highlights / Catch Notes

Home Highlights March 2017 Year 2017 This

Valuation - manufacture of motor vehicles parts and clearance to ...

Central Excise

March 8, 2017

Valuation - manufacture of motor vehicles parts and clearance to own other unit - even though duty is payable and the recipient unit is part of the same entity and is eligible for MODVAT/CENVAT credit paying duty from PLA also then it is a revenue neutral exercise. For this reason demand of duty cannot be recovered - AT

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