CENVAT Credit Allowed for Cutting or Slitting Steel Coils Despite Not Being Manufacturing u/r 16.

Manufacture - entitle for cenvat credit - process of cutting/ slitting of cold rolled or hot rolled stainless steel coils/ plates of various length, width and thickness into coils of specific width - in view of the Rule 16, credit can not be denied even if the activity does not amount to manufacture - AT .....

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