Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2015 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (2) TMI 1098 - HC - Central ExciseCenvat Credit / Modvat Credit - appellant claimed that ‘Welding Electrodes’ would fall in the category of ‘Capital Goods’ - Tribunal [2007 (8) TMI 558 - CESTAT, NEW DELHI] denied the credit in respect to Welding Electrodes - Held that:- For the reasons given in the judgment in M/s. Upper Ganges Sugar & Industries Ltd. v. Commissioner Customs & Central Excise [2015 (5) TMI 569 - ALLAHABAD HIGH COURT], the aforesaid question of law is answered in favour of Revenue and against Assessee.
|