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M/s. Shree Cement Ltd. Versus Commissioner of Customs Central Excise & Service Tax Jaipur-II

2015 (10) TMI 2480 - CESTAT NEW DELHI

Entitlement to avail Cenvat Credit on cable tray - treatment to accessory to the capital goods - cable tray procured by the appellant for holding the cable in their factory for manufacturing of cement - Held that:- The cable tray is an accessory whic .....

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these cable tray are used to hold the cable for power distribution system.

In these circumstances, the appellant is entitled to take Cenvat Credit on cable trays being an accessory to the capital goods. - Decided in favour of assessee - E .....

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indal: The short issue involved in the matter is that whether appellant are entitled to avail Cenvat Credit on cable tray which have been procured by the appellant for holding the cable in their factory for manufacturing of cement. 2. Heard the parti .....

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