Setting the Cat amongst the Pigeons

with due respects to the author, he has added another dimension to the confusion already exist in the field with respect to the amendments. The interpretation of the author that the input supplier is barred from taking credit with the latest amendments, i am afraid is not correct or intended. The wordings ' such goods' refers to 'excisable goods' mentioned in the opening line of the proviso inserted and cannot be construed as referring to 'inputs' as viewed by the author, because for the supplier of these goods they become 'final products' and not 'inputs'. Further, what is an 'input' is defined in CCR

D B B Sharma 22/07/2015