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Central Excise - Highlights / Catch Notes

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CENVAT Credit - the exemption benefit was only to the extent of ...

Central Excise

December 13, 2019

CENVAT Credit - the exemption benefit was only to the extent of refund of duty paid in cash and hence there is no reason to label the goods as exempted goods. The units availing the exemption in question were very much eligible to avail credit - Credit allowed.

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