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Central Excise - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

CENVAT Credit - manufacture of Cement and Cement Clinker - the ...


CENVAT Credit Approved for Railway Track Between Factory and Siding; Considered "Used in the Factory" for Cement Production.

September 13, 2018

Case Laws     Central Excise     AT

CENVAT Credit - manufacture of Cement and Cement Clinker - the railway track laid by the Appellant (which connects the railway siding outside the factory with the siding inside the factory) shall have to be treated to have satisfied the condition of ‘used in the factory’ - credit allowed.

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