https://www.taxtmi.com/caselaws?id=247171 The Court held that the petitioner, a manufacturer of A.C. Sheets, was entitled to Input Tax Credit (ITC) as the exemption applied to manufacturers, not the goods themselves. The authorities' denial of ITC was deemed incorrect, and the petitioner's revision petitions were allowed. Consequently, the impugned judgments and orders were quashed, granting relief to the petitioner without costs. en-us Thu, 19 Dec 2013 00:00:00 +0530 Tue, 28 Jan 2014 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247171 The Court held that the petitioner, a manufacturer of A.C. Sheets, was entitled to Input Tax Credit (ITC) as the exemption applied to manufacturers, not the goods themselves. The authorities' denial of ITC was deemed incorrect, and the petitioner's revision petitions were allowed. Consequently, the impugned judgments and orders were quashed, granting relief to the petitioner without costs. Case-Laws VAT and Sales Tax Thu, 19 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247171