Cenvat
Credit: Plastic flooring is not eligible for Cenvat credit since it is
neither any aid of manufacture nor any inevitable necessity to carry out
manufacture
[2013] 38 taxmann.com 419 (New Delhi - CESTAT)
CESTAT, NEW DELHI BENCH
Kisan Sahkari Chinni Mills Ltd.
v.
Commissioner of Central Excise, Meerut -I*
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