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Central Excise - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

CENVAT credit - tyres used for dumpers - tyres are necessary ...


Tyres on Dumpers Qualify for CENVAT Credit as Necessary Accessories to Capital Goods in Manufacturing Process.

February 15, 2017

Case Laws     Central Excise     AT

CENVAT credit - tyres used for dumpers - tyres are necessary accessory to dumpers which are capital goods used in the manufacturing activity and integrally connected in the manufacture of final products - credit on tyres of dumpers is admissible under the category of inputs - AT

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