TMI BlogModvat/ Cenvat Credit - exempted by-products - Accepting the argument of the appellant would amount to...Modvat/ Cenvat Credit - exempted by-products - Accepting the argument of the appellant would amount to equating by-product and final product thereby obliterating the difference though recognised by the legislation itself. - SC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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