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Central Excise - Highlights / Catch Notes

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CENVAT Credit - input services - exempt services or not - Even ...

Central Excise

May 7, 2020

CENVAT Credit - input services - exempt services or not - Even if the process carried out by the appellant does not amount to ‘manufacture’, when N/N. 214/86 comes into application it has to be understood that the job worker is undertaking part of the manufacturing activity on behalf of the principal manufacturer - credit allowed.

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