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[Cites 0, Cited by 0] [Section 4] [Entire Act]

Union of India - Subsection

Section 4(3) in CENVAT Credit Rules, 2004

(3)The CENVAT credit in respect of the capital goods shall be allowed to a manufacturer, provider of output service even if the capital goods are acquired by him on lease, hire purchase or loan agreement, from a financing company.