MODVAT Credit - Capital goods - Captive consumption - The ...
MODVAT Credit Allowed for Captive Consumption as Revenue Couldn't Prove External Sale of Generated Electricity.
July 20, 2015
Case Laws Central Excise HC
MODVAT Credit - Capital goods - Captive consumption - The situation might have been different had the Revenue succeeded in establishing that the electricity generated by the assessee was not used captively but sold outside - credit allowed - HC
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