Denial of credit on dumpers and its parts - denial on the ground ...

Central Excise

October 17, 2015

Denial of credit on dumpers and its parts - denial on the ground that these are neither inputs nor capital goods - Modvat/Cenvat credit is admissible on capital goods used in mines if mines are captive mines so that they constitute one integrated unit together with the concerned cement factory - AT

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Denial of credit on dumpers and its parts - denial on the ground ...

Central Excise

October 17, 2015

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Cenvat credit - dumpers and parts thereof - dumpers are to be treated as used in or in relation to the manufacture of final products and thus, qualifies as an “input” - AT

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