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CENVAT Credit Approved for Catch Covers as Admissible Input in Manufacturing and Sale of Final Products.

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Full Text of the Document

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....CENVAT credit - catch covers, a packing material - denial for the reason that the catch covers are not the essential primary or secondary packing material - Once it is not disputed that the packing material is used in the manufacture of final products and sale thereof, such packing material is an admissible input and the credit is allowable....

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