Refund of input tax credit clarified for imitation zari thread made from metallised polyester film, limited to polyester film components. The notification inserts entry 6AA to treat imitation zari thread or yarn made of metallised polyester film/plastic film as eligible for refund of input tax credit only in respect of polyester film/plastic film, thereby limiting refund eligibility to the film component of such products.
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Provisions expressly mentioned in the judgment/order text.
Refund of input tax credit clarified for imitation zari thread made from metallised polyester film, limited to polyester film components.
The notification inserts entry 6AA to treat imitation zari thread or yarn made of metallised polyester film/plastic film as eligible for refund of input tax credit only in respect of polyester film/plastic film, thereby limiting refund eligibility to the film component of such products.
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