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Central Excise - Highlights / Catch Notes

Home Highlights August 2016 Year 2016 This

Cenvat credit - various light fittings and fixtures were brought ...


Cenvat Credit Approved for Light Fittings and Fixtures as Movable Property in Factory, Rejecting Immovable Property Argument.

August 31, 2016

Case Laws     Central Excise     AT

Cenvat credit - various light fittings and fixtures were brought into the factory after duty payment and were installed for the intended purposes. To call these items as immovable property is without basis - credit allowed - AT

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