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High Court Rules Denial of ITC for Castor Oil Seed Purchases Under GVAT Incorrect; Waste Used as Fuel Not Grounds for Denial.

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....Denial of Input Tax and Credit (ITC)- GVAT - purchase of castor oil seeds for production of castor oil - Only the waste is used as fuel and that too again in the manufacturing process of oil. - Credit cannot be denied - HC....

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