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Central Excise - Highlights / Catch Notes

Home Highlights January 2020 Year 2020 This

CENVAT Credit - in absence of investigation at the end of actual ...


CENVAT Credit Claim Denied: No Evidence of Goods Receipt, Investigation Lacking on Actual Recipients.

January 18, 2020

Case Laws     Central Excise     AT

CENVAT Credit - in absence of investigation at the end of actual recipients, the allegation of availing credit by the Appellants only on the basis of invoice without actual receipt of goods cannot be allowed to sustain.

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