Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Denial of CENVAT Credit - whether racks are capital goods - Procurement of “racks” for storage of the final products, terry towels, packed in cartons before removal/dispatch - credit allowed - AT
Denial of CENVAT Credit - whether racks are capital goods - Procurement of “racks” for storage of the final products, terry towels, packed in cartons before removal/dispatch - credit allowed - AT
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