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Central Excise - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

CENVAT Credit - inputs - heavy duty racks - the goods, which ...

Case Laws     Central Excise

May 23, 2019

CENVAT Credit - inputs - heavy duty racks - the goods, which have no relationship with the manufacture of a final product, have to be excluded from the definition of “Input” - use of racks for storage of raw materials and finished goods is a process integrally connected with the manufacture of the final products - input allowable

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