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Central Excise - Highlights / Catch Notes

Home Highlights April 2018 Year 2018 This

Valuation - enhancement of value - revenue neutrality - if duty ...

Central Excise

April 19, 2018

Valuation - enhancement of value - revenue neutrality - if duty had been paid by the appellants at the time of clearances, the same would have been available as cenvat credit in the hands of the buyer. Even of the appellants pay the differential duty, the same will be available as credit to the buyer. On this count also the issue is revenue neutral. - AT

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