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Distribution of credit on inputs by warehouse of manufacturer

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Full Text of the Document

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....redit on inputs by warehouse of manufacturer. - (1) A manufacturer having one or more factories, shall be allowed to take credit on inputs received under the cover of an invoice issued by a warehouse ....

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Full Text of the Document

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.... such warehouse of the manufacturer.]   ------------------ Notes:- 1. Inserted  vide Not. 13/2016 - Dated 1-3-2016,  w.e.f. 1st April, 2016 2. Substituted vide Not. 23/20....