[aaykarbhavan] Query regarding MVAT Act

I have a query regarding claiming of set-off. Hope you will solve my query as early as possible. A dealer having purchased taxable goods for constructing godown in his business premises i.e in Rice Mill. And a dealer is owner of Rice Mill in which he sales Rice Bran as taxable goods and all other goods he sales are tax free under MVat Act. Now can a dealer is eligible for claiming full set-off of goods purchased i.e cement, iron etc for constructing godown? Please answer question with section under MVat Act. Thanks in Advance

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