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Understanding BCIC Cenvat Credit Restrictions: Specific Exclusions for Inputs

This document outlines the specific exclusions from Cenvat credit under BCIC, detailing restrictions on inputs like LDO, HSD Oil, and motor spirit (petrol). It clarifies the goods that cannot be claimed for Cenvat credit when used for construction, execution of works contracts, or laying foundations for buildings and civil structures. The exclusions aim to define eligible inputs clearly while maintaining compliance with GST regulations. Understanding these restrictions is vital for businesses to ensure proper crediting and prevent unwanted liabilities.

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Understanding BCIC Cenvat Credit Restrictions: Specific Exclusions for Inputs

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