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Central Excise - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Cenvat credit - Mono Block Concrete sleepers(MBC) - Cenvat ...


Cenvat Credit Approved for Mono Block Concrete Sleepers in Raw Material Handling System for Manufacturing Process.

September 7, 2016

Case Laws     Central Excise     AT

Cenvat credit - Mono Block Concrete sleepers(MBC) - Cenvat credit on railway track which are used as handling system for raw material is admissible as these are essential and integrally connected to the process of manufacture of final product. Therefore, the appellant has established a case on merits and that credit is admissible on MBC sleepers - AT

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