Disallowance of CENVAT Credit - Inclusion of storage ...
CENVAT Credit Case: Storage Tanks Not Capital Goods Pre-2001 Amendment; Change is Prospective, Not Retrospective.
August 27, 2015
Case Laws Central Excise HC
Disallowance of CENVAT Credit - Inclusion of storage tanks/vessels within the scope of capital goods - effect of notification dated 1.3.2001 - prospective or retrospective - the amendment is not clarificatory in nature and prospective in nature - HC
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