Criticism of Authorities' Misinterpretation of Rule 5A on Removal of Damaged Capital Goods for Cenvat Credit Lacks Contextual Understanding.
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....Cenvat Credit - removal of damaged parts of capital goods - Independent and solo reading of Rule 5A without appreciating the context in which the same is appearing, as has been done by the authorities below, is not in accordance with the principles of interpretation of law. - AT....


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