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Central Excise - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

CENVAT Credit - scope of 'Factory' - capital goods - Whether the ...

Central Excise

July 5, 2018

CENVAT Credit - scope of 'Factory' - capital goods - Whether the compressor used at the gas well to pump gas into tankers which is about 30 K.M. away from the manufacturer can also be considered as a part of the factory premises of the appellant? - Held No - Credit not allowed.

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