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2016 (11) TMI 1435 - HC - Central ExciseMODVAT/CENVAT credit - inputs - Whether Chemical viz. Caustic Soda and Bleaching Powder, used for treatment of water which in turn is used for generation of steam in the powerhouse for generation of electricity could be considered to be used in or in relation to the manufacture of Cement, and therefore, eligible for input Modvat credit in terms of Rule 57A of the Central Excise Rules, 1944? - Held that: - similar issue decided in the case of Commissioner of Central Excise Raipur Versus Ms Century Cements [2012 (11) TMI 961 - CHATTISGARH HIGH COURT], where it was held that Goods for producing or processing of any goods or for bringing about any change in any substance for the manufacture of final product would be "capital goods", and, therefore, qualify for availing MODVAT credit - the respondent-Company is entitled to Modvat credit for the chemical inputs such as Caustic Soda and Bleaching Powder - appeal dismissed - decided against Revenue.
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