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Transfer of Goods by Sister Concern Is ‘Trade’: CESTAT Holds Against Hindustan Coca Cola - (18 Sep 2018)

Hyderabad Bench of CESTAT has held that the value of goods which the assessee received from the sister plant and sold in the market constitutes ‘trading activity’ and the value of such trading is to be calculated in the amount of CENVAT Credit to be reversed.

Tags : CESTAT   COCA COLA  

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