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Central Excise - Highlights / Catch Notes

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CENVAT Credit - Input service distribution (ISD) - Parle was ...

Central Excise

May 29, 2021

CENVAT Credit - Input service distribution (ISD) - Parle was justified in distributing credits on input services attributable to the final product on a pro-rata basis proportionate to the turnover of each unit between the manufacturing plants of Parle and its contract manufacturing units, including the appellant, under rule 7(d) of the CENVAT Rules. - AT

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