Rock Bolts in Mining Qualify for Cenvat Credit u/r 2(a)(A)(iv) as 'Fixtures' in Cenvat Credit Rules 2004.

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....Cenvat credit - The rock bolts being used as fixtures in mining process are entitled for credit as they are covered by specific description of 'fixtures' under Rule 2(a)(A)(iv) of Cenvat Credit Rules, 2004 - credit allowed - AT....