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Cement Used to Fill Ore Pits Qualifies as Input for CENVAT Credit u/r 2(k) Despite Indirect Use.
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....CENVAT Credit - inputs - cement - filling of the open ore pits with cement was a mandatory prerequisite for the appellant to extract ore - the cement used herein is something which has relation, though indirectly, with the extraction of ore thus it qualifies for input as defined under Rule 2(k), prevailing during the relevant period.....