TMI BlogInput Tax Credit / ITC - goods destroyed during testing - once the inputs are used in the manufacture of...Input Tax Credit / ITC - goods destroyed during testing - once the inputs are used in the manufacture of final products, which are then sent for testing purposes, then in such a case the said inputs cannot be considered to have been destroyed. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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