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Cenvat Credit Denied for SBPS/Solvent 1425 Due to Exclusion from 'Input' Definition in Central Excise Regulations.

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....Cenvat Credit denied - Special Boiling Point Spirits (SBPS)/Solvent 1425 - What is excluded form the definition of ‘input’ is “Motor Spirits commonly known as petrol” not all the motor spirits - AT....