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M/s Birla Cellulosic Versus Commissioner of Central Excise Bharuch

CENVAT credit - whether the M.S. Plate, S. S. Plate, H.R. Plate, Aluminium Coils, G.I. Earthing Strips etc., undisputedly used for the repair and maintenance of various capital goods, in the factory premises of the appellant are eligible to CENVAT credit under the definition of input as prescribed u/r 2(k) of CCR, 2004? - Held that - identical issue decided in the case of KISAN SAHKARI CHINI MILLS LTD. Versus COMMISSIONER OF C. EX. LUCKNOW 2013 (7) TMI 2 - CESTAT NEW DELHI , where it was held th....... + More

 

 

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