CENVAT Credit Allowed for JO Trucks: Not Classified as Motor Vehicles u/s 2(28) of Motor Vehicles Act, 1988.

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....Denial of CENVAT Credit - Motor vehicles - The JO trucks are not considered as motor vehicle as per the Section 2 (28) of the Motor Vehicles Act, 1988, since the same are used only in a factory or in any other enclosed premises. - credit allowed - AT....