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    <title>SAD on Capital Goods</title>
    <link>https://www.taxtmi.com/forum/issue?id=106191</link>
    <description>The dispute concerns entitlement to cenvat credit of the additional duty in lieu of sales tax (SAD) on capital goods. Administrative opinions differ: one advises only partial credit, while others rely on the proviso to rule 4(2)(a) of the Cenvat Credit Rules to allow immediate cenvat credit of the additional duty on capital goods upon receipt in the factory, permitting full use of that credit against excise liability subject to Cenvat conditions.</description>
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      <description>The dispute concerns entitlement to cenvat credit of the additional duty in lieu of sales tax (SAD) on capital goods. Administrative opinions differ: one advises only partial credit, while others rely on the proviso to rule 4(2)(a) of the Cenvat Credit Rules to allow immediate cenvat credit of the additional duty on capital goods upon receipt in the factory, permitting full use of that credit against excise liability subject to Cenvat conditions.</description>
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