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TMI BlogMODVAT credit - iron and steel products - welding items - the word ‘include’ in the definition of inputs...MODVAT credit - iron and steel products - welding items - the word ‘include’ in the definition of inputs cannot be given a restrictive approach. The items shown in the table would fall under the category of capital goods or inputs - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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