Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2013 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (6) TMI 144 - RAJASTHAN HIGH COURTCenvat credit on items M.S. Plate, SS Plate, Beams, Hr Coils, plain Plates, Channels, Angles Joist etc, used in fabrication and erection of various sections in existing plants - capital goods - held that:- such goods which are necessary for running of plant and upkeeping of the machinery directly involved in the manufacturing and products were held to be eligible to avail Modvat credit. - Following the decision in Union of India vs. Aditya Cement (2007 (3) TMI 190 - HIGH COURT RAJASTHAN), decided in favor of assessee.
|