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Case Law Details

Case Name : Heavy Vehicles Factory Vs Commissioner of GST & CE (CESTAT Chennai)
Appeal Number : Appeal No. E/40310 of 2021-DB
Date of Judgement/Order : 31/01/2022
Related Assessment Year :
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Heavy Vehicles Factory Vs Commissioner of GST & CE (CESTAT Chennai)

provisions of Rule 4 are very clear as regards the time limit for availment of Cenvat credit. We find that the provisions of Rules cannot be read in isolation. The entire set of Rules covering availment/utili

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