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Central Excise - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Denial of CENVAT Credit - locomotive - the activities carried ...


CENVAT Credit Denial Contested: Locomotive Activities Linked to Manufacturing Process, Qualifying as Input for Benefits.

November 13, 2015

Case Laws     Central Excise     AT

Denial of CENVAT Credit - locomotive - the activities carried out with the help of locomotive, has a nexus with the manufacturing process, and as such, as per the clear and unambiguous definition of input, the locomotive cannot be denied the cenvat benefit. - AT

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