Tribunal Error: Misclassification of Conveyors as Capital Goods for Modvat Credit Ignored Specific Language of Table No.5.

Cenvat Credit / Modvata Credit - Conveyor - Excluded capital goods - without noticing the language of Table No.5, and only with the aid of this Circular, the Tribunal could not have allowed the assessee to avail the Modvat Credit. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X