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CENVAT Credit Eligibility Dispute on PET Pre-forms as Inputs for PS Radiators and Cylinders Deemed Baseless.

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....CENVAT credit on PET Pre-forms - whether PET Pre-forms are not an input for their finished product-PS Radiators and Cylinders? - The allegations in the show cause notice does not have any legs to stand as it is based on wrong set of facts - AT....