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Central Excise - Highlights / Catch Notes

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CENVAT Credit - input services - ‘ventilation stopping area and ...


CENVAT Credit for Ventilation and Isolation Areas Valid: Not Classified as Civil Structure, Credit Cannot Be Denied.

October 10, 2019

Case Laws     Central Excise     AT

CENVAT Credit - input services - ‘ventilation stopping area and isolation stopping area’ cannot be called as civil structure, accordingly, CENVAT Credit availed by the Appellant on the input/input services cannot be denied.

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