Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (10) TMI 1645 - AT - Central ExciseDenial of CENVAT Credit - Capital goods - Held that:- In the case of Vikram Cement vs. CCE, Indore - [2006 (1) TMI 130 - SUPREME COURT OF INDIA] held that the decision of J.K. Udaipur Udyog Limited (2004 (9) TMI 101 - SUPREME COURT OF INDIA) is contrary and not a good law. It is seen that the Hon’ble Supreme Court in the subsequent decision in the case of Vikram Cement vs. CCE Indore, held that if the mines are captively used, so that constitute one integrated unit together with the concerned unit, modvat/ cenvat credit on capital goods would be available. In that case, the Hon’ble Supreme Court remanded the matter to the respective original adjudicating authorities for decision only on that issue. - Following this decision, Matter remanded back - Decided in favour of assessee.
|