Appellate Tribunal Upholds Commissioner's Decision on Duty Credit for Reprocessed Goods

The Appellate Tribunal CESTAT, Mumbai upheld the decision of the Commissioner (Appeals) and rejected the appeal regarding the credit of duty paid on reprocessed goods, stating that such credit cannot be taken in the PLA.

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The Appellate Tribunal CESTAT, Mumbai rejected the appeal as the credit of duty paid on reprocessed goods received in the factory cannot be taken in the PLA. The decision was based on the findings of the Commissioner (Appeals).

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