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MODVAT/CENVAT Credit Cannot Be Denied Even If Waste Is Exempt or Subject to Nil Duty Rate.

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Full Text of the Document

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....Denial of MODVAT / CENVAT Credit - Department shall not deny the credit of specified duty whether or not such waste or refuse is exempt from whole of the duty of excise leviable thereon or chargeable to nil rate of duty - HC....

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