2005 (8) TMI 119 - SCH - Central Excise

Cenvat/Modvat Credit - Capital goods - Credit on ropeways, which connect the mines with the factory - Held that - Following decision of Birla Corpn. Ltd. v. Commissioner of Central Excise 2005 (7) TMI 104 - SUPREME COURT OF INDIA - Decided in favour of Revenue.

Summary

The Supreme Court allowed the appeals regarding Modvat credit for capital goods like ropeways, based on a previous judgment. Other disputes on welding electrodes, gases, and lubricants were not challenged. No costs were awarded.