CENVAT Credit - Scope of the terms 'means and includes' - Rule ...

Central Excise

October 10, 2013

CENVAT Credit - Scope of the terms 'means and includes' - Rule 2(l) of CCR - The expression ‘includes’ cannot be used to oust any activity from the main body of the definition if it is otherwise covered by the expression ‘means’ - AT

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CENVAT Credit - Scope of the terms 'means and includes' - Rule ...

Central Excise

October 10, 2013

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