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2018 (9) TMI 903 - AT - Central ExciseCENVAT Credit - Common inputs/input services used in manufacture of taxable goods as well as in trading activity - whether the supplies made by the appellant of various materials as indicated in paragraph No. 2 on a separate commercial invoices has to be considered as trading activity or otherwise? Held that:- The appellant has in pursuance of such a contract had procured the said items from the market and used them in executing works contract which included the supply operation also to the extent of manufacturing by appellant as well as procurement from the open market - It is now settled law in the case of CCE & C Kerala Vs L&T Ltd [2015 (8) TMI 749 - SUPREME COURT] by the Apex Court that the works contract remains works contract and cannot be vivisected for taxing various activities under different services. Appeal allowed - decided in favor of appellant.
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