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2013 (12) TMI 111 - CESTAT NEW DELHIDenial of capital goods credit - Norms of Pollution Control Board and direction of Ministry of Environment – Revenue was of the view that the plant which has reduced the sulphur content of the diesel is not a plant installed which should get capital goods credit – Held that:- There is nothing material found to hold that the sulphur recovery plant is not integrally connected plant with the DHDS plant - Revenue could not prove that there is no integral connection between DHDS plant and low sulphur recovery plant - The Sulphur Recovery Unit & Standby Sulphur Recovery Unit have to be treated as the capital goods used in the manufacture of marketable HSD meeting the ISI specifications and which is a dutiable final product – Decided in favour of Assessee.
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