Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2011 (4) TMI 1065 - HC - Central Excise
Cenvat credit - whether inputs used in the manufacture of storage tanks which are immoveable property is also admissible for cenvat credit - Held that:- assessing authority has himself extended the benefit to storage tank storing water as a component to main machinery namely, boiler, he ought to have extended the benefit to the storage tanks which are also part of the factory premises, in which the bye-products are stored and thereafter sold as a finished product, no justification to interfere with the orders passed by appellate authority, decision in favour of the assessee and against the revenue