Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2008 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2008 (1) TMI 194 - AT - Central ExciseComm (A) held that the assessee is entitled to avail credit on “Pipes” which were used to bring water from outside the factory premises – assessee plea that water is essential for their manufacture of final products, is acceptable – revenue’s contention that pipes were used outside the factory premises so can’t be considered as ‘used for mfg. process’, is not acceptable – tribunal’s Larger Bench has allowed credit in case of Pepsico India Holdings Ltd, is also applicable to present case
|