CENVAT Credit Allowed for Product Recall Insurance Policy Expenses as Part of Manufacturing Cost, Not Post-Removal Expenses.

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....CENVAT Credit - input services - Product recall insurance policy - it cannot be said that the Product Recall Policy Expenses is a post removal expenses, once it is pre-determined the goods can be supplied only after the Product Recall Policy is taken then it becomes part of cost of the final product, during the manufacturing of the same, and the credit is allowed. - AT....