Rule 3(5B) of CENVAT Credit Rules, 2004- Issues Discussed

Member (Account Deleted) Guest , Last updated: 23 March 2010  
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I have written this article to discuss some issues relating to Rule 3(5B) of CENVAT Credit Rules, 2004 [for short CCR, 2004] A short background for introduction of this rule It is not unusual that manufacturers are stuck with non-moving stocks of inputs such as raw materials and components, or sem

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