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2013 (8) TMI 465 - AT - Central ExciseCenvat credit on sil covers / sil sheet - sil covers / sil sheet are used to cover their final product malt for the purpose of protecting it from the rain and moisture Held that:- Sil cover/ Sil sheets are used to cover the final product to protect it from rain / rainy water and the moisture. These are used after final product Barley malt is manufactured Cenvat Credit not allowed Decided against the Assessee.
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