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Denial of CENVAT Credit on Inputs for LoNa Manufacturing: No Simultaneous SSI Exemption and Credit Allowed.

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....SSI exemption - Low Sodium Salt called LoNa - whether denial of CENVAT credit justified on the ground that the Cenvat credit has been taken on the inputs used in the manufacture of goods with brand name of others? - entitlement for both the benefits i.e. SSI exemption and Cenvat credit - Held no - AT....