The primary issue before CESTAT was to determine the exemptability of bulk drugs as per the provisions of Notification No.12/2012-Central Excise
The Eastern Zonal Bench of the Customs, Excise and Service Tax Appellate Tribunal, Kolkata ( CESTAT ) held that Central Value Added Tax ( CENVAT ) Credit can be availed on inputs used in the manufacture of bulk drugs on which export duty has already been paid by the Appellant. Ten Excise Appeals having common…
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