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Clarifications regarding Cenvat credit on input services availed in relation to capital goods

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Full Text of the Document

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....le 6 of the Cenvat Credit Rules, 2004, which imposes obligation to be fulfilled by manufacturers of dutiable and exempted goods and provide of taxable and exempted services. 2. It has come to notice that the manufacturers and service providers are under mis-conception, that as per rule 6 ibid does not impose any restriction in respect of taking credit on capital goods even if they manufacture f....