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    <title>Cenvat Credit Eligible on Solvent Cement</title>
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    <description>Eligibility for CENVAT credit on solvent cement supplied free for jointing PVC pipes hinges on whether the purchase price of the solvent cement is included in the final assessable value of the finished pipes; inclusion permits credit, non-inclusion renders credit inadmissible, with demonstrable evidence of such inclusion as the compliance requirement.</description>
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      <description>Eligibility for CENVAT credit on solvent cement supplied free for jointing PVC pipes hinges on whether the purchase price of the solvent cement is included in the final assessable value of the finished pipes; inclusion permits credit, non-inclusion renders credit inadmissible, with demonstrable evidence of such inclusion as the compliance requirement.</description>
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