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Central Excise - Highlights / Catch Notes

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CENVAT Credit - freight amount reimbursed to goods transport ...

Central Excise

March 12, 2021

CENVAT Credit - freight amount reimbursed to goods transport operators - transportation charges were included in the phrase ‘clearance from the place of removal’ upto the date of the said substitution and it cannot be included within the phrase ‘activities relating to business’ - credit allowed - AT

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