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Cenvat Credit Available on Grey Fabrics for Processors, Even with Dealer Involvement, as Inputs Remain Unchanged.

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....Cenvat credit on inputs namely, fabrics lying in stock or in process - Grey fabrics directly purchased by processor from manufacturer, that would be undisputedly are input with the processor and merely because a dealer is introduced in between manufacturer and the processor, nature of product as input cannot undergo any change - entitled to avail credit - AT....

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Cenvat Credit Available on Grey Fabrics for Processors, Even with Dealer Involvement, as Inputs Remain Unchanged.