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COMMR. OF CENTRAL EXCISE Versus INDIAN PETROCHEMICALS CORPN. LTD.

2007 (8) TMI 359 - HIGH COURT OF JUDICATURE AT BOMBAY

Cenvat/Modvat credit - Capital goods - whether an assessee can avail Modvat/Cenvat credit on capital goods namely spares and stores, the value of which had been written off in the books of account and which were obsolete and not put to use during the .....

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aw as framed was as under : whether an assessee can avail Modvat/Cenvat credit on capital goods namely spares and stores, the value of which had been written off in the books of account and which were obsolete and not put to use during the relevant p .....

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