CENVAT Credit and Tax Deductions: Dual Benefits Allowed Without Specific Restrictions in CENVAT Credit Rules, 2004.

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....CENVAT credit - The availment of dual benefit of CENVAT Credit as well as income tax benefit on the inputs could be a critera for determination of income tax liability, however, the CENVAT Credit in absence of any stipulation under CCR 2004, cannot be denied to the Appellant - AT....