Helmet Lock Qualifies as "Input" u/s 2(k) of Cenvat Credit Rules, 2004; Credit Denial Overturned.
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....Cenvat credit denied - there is no escape from the conclusion that the Helmet Lock is squarely covered under the definition of Input under Section 2(k) of the Cenvat Credit Rules, 2004 - AT....




TaxTMI
TaxTMI