Credit for "Input Services" Under CCR Broadly Defined; Credit Shouldn't Be Denied if Primary Conditions Met.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....The definition of “input” or “input services” in the CCR is very much wide and as long as the primary conditions like, use of input or input service in or in relation to the manufacture of final products or output service is not disputed, the credit cannot be denied....