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2008 (7) TMI 61 - SUPREME COURT
Credit on low Sulphur heavy stock (LSHS) used in the manufacture of steam which in turn was used for the manufacture of the final product, namely, fertilizer which was fully exempt from payment of excise duty – issue is settled in favor of assessee by tribunal in similar cases – since revenue not filed appeal against those decision, those orders attained finality due to non-filing of appeal – hence credit is allowable