Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2017 (1) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (1) TMI 1592 - HC - Central ExciseCENVAT credit - inputs - whether structural items such as M.S. Flats, Channels, Plates, Beams, etc., which are used to fabricate structures to house the coal washing plant are covered within the definition of input given in Rule 2(k) of the CCR 2004? - Held that:- These inputs have been used to fabricate coal washing plant. The coal washery is an integral part of the unit. There can be no coal washery without the coal washing plant - credit cannot be denied - appeal dismissed - decided against Revenue.
|