Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2001 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2001 (8) TMI 655 - AT - Central Excise
The appellant took modvat credit on inputs based on original invoices without permission, violating Rule 57G. Modvat credit for polyurethane sheet used in storage insulation was denied as it was considered a construction material, not capital goods. Appeal rejected based on precedent set by the Tribunal.
|