2009 (8) TMI 1131 - HC - Central Excise

Summary

The High Court of Allahabad directed the Customs, Excise and Service Tax Appellate Tribunal to refer two questions of law for opinion: 1) Whether credit can be allowed on items not covered in the definition of capital goods, and 2) Whether credit can be allowed on original invoices without obtaining permission. The Tribunal was instructed to draw up a statement of the case for this purpose.