Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 877 - AT - Central ExciseMODVAT/CENVAT credit - Plates, Channels, Shapes & Section, Sheets, Angles, Bar, Iron & Steels, etc. falling under Chapter Heading 72 of Schedule to CETA, 1985 - eligible inputs or not? - Held that: - the ruling by Hon’ble High Court of Rajasthan in the case of Union of India Versus Hindustan Zinc Ltd. [2006 (5) TMI 44 - HIGH COURT RAJASTHAN] is squarely applicable in the present case, where it was held that MS/SS Plates used in workshop meant for repair and maintenance of machinery which are used for manufacture of final product are eligible to avail Modvat credit - credit allowed - appeal allowed - decided in favor of appellant.
|