CENVAT Credit Valid for LDPE Pipes Not Cleared for Agriculture; Subject to Central Excise Duty, Claim Allowed.

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Full Text of the Document

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....CENVAT Credit - when LDPE pipes are not cleared for agricultural and horticultural purposes, appellant’s claim that these products are liable to Central Excise Duty as being classifiable under chapter 39 seems to be correct proposition of the law - being not an exempted goods, credit allowed.....