MCQOPTIONS
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				| 1. | 
                                    Can Mr. A avail credit on Input services or capital goods held in stock, in case of new registration/voluntary Registration%! | 
                            
| A. | Yes | 
| B. | No | 
| C. | Yes on Input services only | 
| D. | Yes on capital goods only | 
| Answer» C. Yes on Input services only | |