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Central Excise - Highlights / Catch Notes

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Effect of Notification - Retrospective or Prospective effect - ...

Central Excise

May 17, 2019

Effect of Notification - Retrospective or Prospective effect - CENVAT Credit - capital goods - The Circular as relied upon by the Department to give this Notification a retrospective effect is not binding and in fact cannot be looked into in view of the statute itself.

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