CENVAT Credit - inputs used for repair - The adjudicating authority himself observed that the processes...

CENVAT Credit - inputs used for repair - The adjudicating authority himself observed that the processes undertaken was “incidental and ancillary to the completion of the manufactured products - Any process which is incidental or ancillary to completion of the manufactured products is to be held as the process of manufacture in terms of Section 2(f) - AT .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X