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Central Excise - Highlights / Catch Notes

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CENVAT credit - job-work - goods were not received back within ...

Central Excise

May 26, 2017

CENVAT credit - job-work - goods were not received back within 180 days - The liability of interest is limited to the amount of CENVAT credit only for the period beyond 180 days, when goods were not returned and credit continued in the assessee’s books of accounts. - AT

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