Refilling Activity Classified as Manufacturing; Input Service Credits Approved for Transport Costs in Manufacturing Process.

CENVAT Credit - input services - The CESTAT finds that the refilling activity does constitute manufacturing, as affirmed by the Original Authority. - The Tribunal also finds that the input services availed, particularly inward and outward transportation, are essential for the manufacturing process, as established in a recent case precedent. - Credit allowed. .....

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