Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2008 (2) TMI 384 - CESTAT BANGALORE
Availability of capital goods Cenvat credit - Credit on M.S. angles, MS plates, Channels, rods, beams, HR plates, HR coils & AI coils used by the appellants in the fabrication of sugar manufacturing equipment and structures – such items becomes part and parcel of machinery so they are entitled for Modvat credit as capital goods – in respect of items used for construction of steel structure of the factory shed, asessee is not eligible for Cenvat credit