CENVAT Credit Eligibility for Storage Racks: Integral to Manufacturing, Qualify as Inputs Under Tax Regulations.

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....CENVAT Credit - inputs - heavy duty racks - the goods, which have no relationship with the manufacture of a final product, have to be excluded from the definition of “Input” - use of racks for storage of raw materials and finished goods is a process integrally connected with the manufacture of the final products - input allowable....