CENVAT Credit - inputs/capital goods - staging structure - ...
CENVAT Credit Approved for Staging Structures in Sugar Mills; Essential for Machinery Operation per User Test Principle.
May 15, 2019
Case Laws Central Excise AT
CENVAT Credit - inputs/capital goods - staging structure - impugned articles were required to suitably support and facilitate the smooth functioning of the machines of the sugar mill - applying the principle of user test, credit allowed.
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