High Court Grants Input Tax Credit for Materials Used in Manufacturing Capital Goods under "User Test" Criteria.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ITC - Whether on the purchase of cement, sand, steel, greet, concrete etc. that are used for manufacturing of capital goods viz. Dry Dock and Fit Out Berth, the Dealer is entitled to Input Tax Credit or not? - applying the “User Test”, credit allowed - HC....