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Central Excise - Highlights / Catch Notes

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CENVAT Credit - write off of inputs - It can be argued only on ...

Central Excise

May 17, 2019

CENVAT Credit - write off of inputs - It can be argued only on the basis of accounting standards that the impugned goods are written off. Therefore, the provisions of Rule 3(5B) of CENVAT Credit Rules, 2004 are not attracted.

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