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    <title>Input Tax Credit Denied Due to Non-Compliant Credit Note for Manufacturer Incentives.</title>
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    <description>Input Tax Credit - assessee received incentives from its manufacturer - The credit note having not been issued in the prescribed form, there is no question of an input tax credit being granted with respect to the incentive - credit not allowed.</description>
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      <description>Input Tax Credit - assessee received incentives from its manufacturer - The credit note having not been issued in the prescribed form, there is no question of an input tax credit being granted with respect to the incentive - credit not allowed.</description>
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