The Hyderabad Customs, Excise, and Service Tax Appellate Tribunal has held that no action against the manufacturer of dutiable goods on reversal of entire amount of Cenvat credit except the amounts covered by Rule 6(5). The Appellant, Linkwell Telesystems Pvt Ltd. manufactures both dutiable and exempted goods, i.e., those on which Central Excise duty is…
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