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Central Excise - Highlights / Catch Notes

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CENVAT Credit - capital goods - lead and articles thereof, viz, ...

Central Excise

May 20, 2021

CENVAT Credit - capital goods - lead and articles thereof, viz, lead ingot, lead dross and lead sheet classifiable under chapter 78 - The process helps restore coating inside the steel channels forming part of the machines to keep the machine in running condition. In essence, the goods on which credit has been denied have been used in the factory for repair and maintenance purpose which facts are not in dispute. - Credit allowed- AT

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