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Appellant Denied Credit for Commission on Non-Manufacturing Goods Trading, Deemed Ineligible Under Credit Rules.

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....Appellant availed credit on commission in respect of trading goods, which are not in or in relation to the manufacture of final products and therefore there are not eligible to avail credit on the commission paid on trading goods - AT....

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Appellant Denied Credit for Commission on Non-Manufacturing Goods Trading, Deemed Ineligible Under Credit Rules.