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Central Excise - Highlights / Catch Notes

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CENVAT credit - chassis - denial on the ground that appellant ...

Central Excise

April 17, 2017

CENVAT credit - chassis - denial on the ground that appellant have availed the benefit of N/N. 6/2002 - Explanation to Rule 3(7) of CCR has to be applied only in cases where the exemption notification is on the condition that no input credit on any of the inputs is available - Cenvat credit cannot be denied - AT

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