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CENVAT Credit Allowed for Barbed Wire as Input in Transmission Towers u/r 2(k) of 2004 Rules.

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....Entitlement to claim cenvat credit on barbed wire being accessory to the transmission tower - whether the said accessory falls in the definition of ‘input' under Rule 2(k) of the Cenvat Credit Rules, 2004? - the price of barbed wire is included in the assessable value - credit allowed - AT....

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