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Central Excise - Highlights / Catch Notes

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CENVAT credit - receipt of goods from first state dealer who ...

Central Excise

May 5, 2018

CENVAT credit - receipt of goods from first state dealer who obtained the goods from a person not having manufacturing facility - in case of bonafide purchase, credit cannot be denied - it would be impracticable to require the assessee to go behind the records maintained by the first stage dealer - AT

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