TMI BlogCENVAT credit - sales commission - there need not be manufacture unless there is sale of product. Hence,...CENVAT credit - sales commission - there need not be manufacture unless there is sale of product. Hence, the commission paid on sales becomes part of sales promotion resulting in increased manufacturing activity - sale and manufacture are directly interrelated - credit allowed - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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