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2022 (9) TMI 1456 - SC - Central ExciseMODVAT Credit - parts, components and accessories of Diesel Generating Power Plant [DGPP] sets - HELD THAT:- On appreciation of evidence and considering the material on record, the High Court has specifically observed and found that DGPP sets on which Modvat credit is allowed is part and parcel of the factory of the respondent which is ultimately used in the manufacture of end product – cement. Therefore, Sl. No.5 of the Table appended to Rule 57Q shall be attracted and therefore the assessee shall be entitled to the Modvat credit on such DGPP sets being parts/components of the cement plant/final manufacture product. Appeal dismissed.
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