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Central Excise - Highlights / Catch Notes

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CENVAT credit - inputs written off - even for the period prior ...

Central Excise

April 8, 2017

CENVAT credit - inputs written off - even for the period prior to insertion of sub-rule (5B) of Rule 3 of the CCR, 2004, this Tribunal in the appellant's own case decided the issue against them and according to the said decision, the appellant is required to reverse the credit on the written off quantity. - AT

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