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Central Excise - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

CENVAT Credit - the benefit of doubt goes in favour of the ...

Central Excise

February 14, 2019

CENVAT Credit - the benefit of doubt goes in favour of the appellant and moreover non recording of manufacturing of dies in RG-23A Part-1 register and ER-1 returns is only procedural lapse for which the appellant can be penalized but the credit cannot be denied to the appellant - credit allowed.

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