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Central Excise - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

CENVAT Credit - non-existent firms - credit was availed on the ...

Central Excise

June 5, 2019

CENVAT Credit - non-existent firms - credit was availed on the invoices issued by all fradulent firms who were found to be non-existent and such fraud vitiates the transaction. The invoice cannot be held valid for availing credit. The revenue should not suffer on account of such mass fraud.

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