Cenvat Credit: Inputs Must Be Used in Final Product Manufacture or Production; No Claim Under Different Rule Entry.

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....Cenvat credit - When there is a specific entry in a rule and the said entry pre-supposes that for the purpose of eligibility of credit of duty of inputs, those inputs must be used for manufacture of final products or for any other purpose within the factor of production, the assessee cannot take shelter under a different entry. - HC....