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Central Excise - Highlights / Catch Notes

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Whether the exemption notification is absolute or the exemption ...

Central Excise

May 31, 2023

Whether the exemption notification is absolute or the exemption notification is conditional - the reading of the exemption notification stipulates that it is subject to fulfillment of two conditions and therefore the payment of duty and availing Cenvat credit cannot be held as violation of provisions of section 5A of the central excise act - AT

 

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