CENVAT Credit Approved for Equipment Fabrication Services: Interpretation of "Directly and Indirectly" in Manufacturing.

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....CENVAT Credit - input services - scope of the expression ‘directly and indirectly’ and ‘in or in relation to’ manufacture - all the services have been used for fabrication and erection of various equipment and machinery and has not been used for setting up of the plant or civil structure - credit allowed.....