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2025 (1) TMI 1774

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....pondent : Shri M.G. Rayka, Additional Commissioner (AR) Appeared ORDER SOMESH ARORA: The demand of Rs. 1,34,603/- has been raised for the period April 2005 to February 2010 vide Show cause notice dated 26.03.2010 on the ground that the Insurance Premium paid for vehicles used for business purposes is not permitted CENVAT Credit as appellant being a manufacturer and using vehicle for the p....