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Nava Bharat Ferro Alloys Ltd. Versus C.C. & C.E., Hyderabad-III

MODVAT/CENVAT credit - Whether the Tribunal is correct in law in holding that the H.R. Coils cannot be considered as components or accessories of the machinery so as to be eligible for Modvat credit of duty paid in terms of Rule 57Q of CER? - Held that - once the appellant-assessee demonstrated before the authorities that use of the HR coils in the cooling system of the power plant was essential for its functioning, they necessarily have to be treated as part of the machinery qualifying them as ....... + More

 

 

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Nava Bharat Ferro Alloys Ltd. Versus C.C. & C.E., Hyderabad-III

 

 

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