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Central Excise - Highlights / Catch Notes

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Reversal of Cenvat Credit - removal of inputs as such - Revenue ...

Central Excise

November 29, 2018

Reversal of Cenvat Credit - removal of inputs as such - Revenue felt that since the assessee did not use the inputs in or in relation to the manufacture of finished goods and accordingly, the services used in procuring the inputs would not qualify for availing cenvat credit - demand is not sustainable.

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