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Central Excise - Highlights / Catch Notes

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Admissibility of credit on the TBA machine - The appellants ...

Central Excise

February 25, 2022

Admissibility of credit on the TBA machine - The appellants claim that they had utilised the machine for manufacture of ‘Aqua Bailey’ though on trial basis and the same was not successful. - It is not the case of the department that the appellant used the capital goods exclusively in the manufacture of exempted products or in provision of exempted services. - credit cannot be denied - AT

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