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CENVAT Credit Granted for Inputs in Manufacturing; No Second Duty Payment Required u/s 11D.
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....CENVAT credit on inputs used in a process considered as manufacture - Indisputably, the respondent paid duty on their finished goods and hence there is no question of a second payment of the same duty to the Central Government under Section 11D. - AT....
TaxTMI
TaxTMI