Credit Denial on TBA Machine for 'Aqua Bailey' Found Unjustified Due to Lack of Exclusive Use Evidence.

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....Admissibility of credit on the TBA machine - The appellants claim that they had utilised the machine for manufacture of ‘Aqua Bailey’ though on trial basis and the same was not successful. - It is not the case of the department that the appellant used the capital goods exclusively in the manufacture of exempted products or in provision of exempted services. - credit cannot be denied - AT....