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2024 (3) TMI 446 - AT - Central ExciseCENVAT Credit - inputs used in such Railway tracks - nexus with manufacturing and clearing activities or not - HELD THAT:- Hon’ble Chhattisgarh High Court in the case of PR. COMMR. OF CUS. & C. EX., RAIPUR VERSUS STEEL AUTHORITY OF INDIA LTD [2018 (2) TMI 2007 - CHHATTISGARH HIGH COURT], has held After hearing Learned Counsel for the parties, we are not able to persuade ourselves to take any different view of the matter than the one which has been taken by this Court in the matter of AMBUJA CEMENTS EASTERN LTD. VERSUS COMMISSIONER OF C. EX., RAIPUR [2010 (4) TMI 429 - CHHAITISGARH HIGH COURT] where Welding Electrode has already been considered to be input for allowing CENVAT Credit. Appeal filed by Revenue dismissed.
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