Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2000 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2000 (3) TMI 470 - CEGAT, NEW DELHIExtract: .......be very unfair to allow a point to be raised and that too in oral submissions at the second stage of appeal without giving an opportunity to the other side. It is, however, not in dispute that forgings are not one of the specified item on which the Modvat credit is available as capital goods. Consequently, the appeal fails and the same is rejected.
|