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Central Excise - Highlights / Catch Notes

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Explosives as Inputs – Eligibility for MODVAT - Whether the ...

Central Excise

August 19, 2013

Explosives as Inputs – Eligibility for MODVAT - Whether the Explosives used in mines for blasting lime stone can be considered as inputs eligible for credit - MODVAT cannot be denied on the ground that they were not used as inputs within factory - HC

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