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Central Excise - Highlights / Catch Notes

Home Highlights May 2012 Year 2012 This

Free gifts - Cenvat Credit - inclusion in value of excisable ...


Playing Cards as Free Gifts Excluded from Cenvat Credit Value in Marketing Strategy Case.

May 19, 2012

Case Laws     Central Excise     AT

Free gifts - Cenvat Credit - inclusion in value of excisable goods - Supply of playings cards as free gift - a market gimmick - prima facie credit not allowed

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