2022 (9) TMI 1456

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..... MODVAT Credit - parts, components and accessories of Diesel Generating Power Plant [DGPP] sets - HELD THAT:- On appreciation of evidence and considering the material on record, the High Court has specifically observed and found that DGPP sets on which Modvat credit is allowed is part and parcel of the factory of the respondent which is ultimately used in the manufacture of end product cement. Ther .....

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..... dv, Mrs. Vanita Bhargava, Adv., Mr. Ajay Bhargava, Adv., Ms. Trishala Trivedi, Adv., Mr. Shantanu Chaturvedi, Adv., Ms. Prerna Singh, Adv., For M/s. Khaitan & Co., AOR, Mrs. Amita Gupta, AOR, Mr. Rahul Gupta, AOR ORDER Leave granted in Special Leave Petition (C) Nos. 28817/2011 and 28811/2011. We have heard Mr. N. Venkataraman, learned ASG, appearing on behalf of the Revenue and Mr. V. Sridhar .....

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