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Central Excise - Highlights / Catch Notes

Home Highlights July 2018 Year 2018 This

CENVAT credit availed on defective/rejected goods - duty paying ...

Central Excise

July 6, 2018

CENVAT credit availed on defective/rejected goods - duty paying documents - while returning the goods, distributors have issued credit notes in the manufacturer favour which also reflect the duty amounts - credit cannot be rejected on the ground that such documents are not proper documents.

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