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CENVAT Credit: Works Contracts Cannot Be Split for Taxation; Separate Billing Doesn't Equal Trading Activity.

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....CENVAT Credit - Common inputs/input services used in manufacture of taxable goods as well as in trading activity - the works contract remains works contract and cannot be vivisected for taxing various activities under different services. - merely because the amounts billed by the appellant separately in a commercial invoice of these items can’t be treated as a trading activity.....

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CENVAT Credit: Works Contracts Cannot Be Split for Taxation; Separate Billing Doesn't Equal Trading Activity.