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COMMISSIONER OF C. EX., BHAVNAGAR Versus UNIFRAX INDIA LTD.

2009 (1) TMI 694 - CESTAT, AHMEDABAD

Cenvat/Modvat credit - electrode assembly and needles which were used in the electric furnace - Inputs or capital goods? - Held that: - In Monnet Ispat Ltd. v. C.C.E., Raipur reported in 2002 (148) E.L.T. 1202 (Tri.-Del) it was held that the consumab .....

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1115/2007 - A/358-359/2009-WZB/AHD - Dated:- 30-1-2009 - Shri B.S.V. Murthy, J. REPRESENTED BY : Shri R.S. Srova, SDR, for the Appellant. Shri J.C. Patel, Advocate, for the Respondent. [Order]. - The issue involved in this case is the eligibility or .....

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come up before the Commissioner (Appeals) and was decided in favour of the respondents. The learned D.R. submits that the earlier decision of the Commissioner (Appeals) in their favour was taken on the ground that they were inputs. The present conte .....

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