Clarifying CENVAT Credit: Rule 2(l) Ensures 'Includes' Doesn't Exclude Activities Already Under 'Means' Definition.

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....CENVAT Credit - 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’ - AT....