TMI BlogCENVAT credit - capital goods - the assessee falls in the second clause of Rule 6(4), which provides an...CENVAT credit - capital goods - the assessee falls in the second clause of Rule 6(4), which provides an exception, and as such, the credit is available on capital goods, for output, which are normally taxable but exempt under notification. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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