Lithographic Plates Qualify for 100% Cenvat Credit as Inputs, Not Capital Goods, Due to Limited Reusability.

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....Cenvat Credit - Inputs or capital goods - 100% credit at once - Just like other inputs, the Lithographic plate also is relevant only for a particular job which the printer undertakes and the job may be repetitive but the fact remains that the plate cannot be used for any other purpose - credit allowed as input - AT....