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Answer Posted / manish digwal
CENVAT - Central Value Added Tax
CENVAT is the new name for MODVAT. Basically they are the
same. These are related to central excise.
CENVAT means, Tax on Value Addition on the goods manufactured
according to Central Excise & Customs Act Difinition. Here the
value addition means the Additional Services/Activities etc.
which converts the Input in to Output, and the output is newly
recognised as per the this act as Exciseble goods. Like this
the discussion is goes on for definition.
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