TMI BlogReversal of input tax credit - inputs utilised in the manufacture of internal combustion engine -...Reversal of input tax credit - inputs utilised in the manufacture of internal combustion engine - clearance to SEZ unit - The restrictions in Section 19(5)(a) of the TNVAT Act, 2006, will apply only to such inputs which are bought and sold as such and not to inputs used in the manufacture of goods. 19(5)(b) is not relevant for the present case. - HC ..... X X X X Extracts X X X X X X X X Extracts X X X X
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