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Central Excise - Highlights / Catch Notes

Home Highlights January 2019 Year 2019 This

CENVAT Credit - inputs - cement - filling of the open ore pits ...

Central Excise

January 19, 2019

CENVAT Credit - inputs - cement - filling of the open ore pits with cement was a mandatory prerequisite for the appellant to extract ore - the cement used herein is something which has relation, though indirectly, with the extraction of ore thus it qualifies for input as defined under Rule 2(k), prevailing during the relevant period.

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