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2013 (7) TMI 747 - AT - Central ExciseClassification of capital goods - whether the welding electrodes, plates, channels and various other iron and steel items used for repair and maintenance of capital goods are eligible capital goods or not - Held that:- Following decisions of HINDUSTAN ZINC LTD. Versus UNION OF INDIA [2008 (7) TMI 55 - HIGH COURT RAJASTHAN], AMBUJA CEMENTS EASTERN LTD. Versus COMMISSIONER OF C. EX., RAIPUR [2010 (4) TMI 429 - CHHAITISGARH HIGH COURT], COMMISSIONER OF C. EX., BANGALORE-I Versus ALFRED HERBERT (INDIA) LTD. [2010 (4) TMI 424 - KARNATAKA HIGH COURT] and SREE RAYALASEEMA HI-STRENGTH HYPO LTD. Versus COMMR. OF CUS. & C. EX., TIRUPATI [2012 (11) TMI 255 - ANDHRA PRADESH HIGH COURT] - Decided in favour of assessee.
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