Court Clarifies Scope of CENVAT Credit for Input Services u/r 2(l) CCR; Defines "Means and Includes" Interpretation.

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....CENVAT Credit - input services - scope of the terms 'means and includes' - Rule 2(l) of CCR - the expression ‘includes’ cannot be used to oust any activity from the main body of the definition if it is otherwise covered by the expression ‘means’ - HC....