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Central Excise - Highlights / Catch Notes

Home Highlights February 2017 Year 2017 This

CENVAT credit - the apex court in its various decisions has ...


Supreme Court Rules Blast Furnaces and Coke Oven Batteries Eligible for CENVAT Credit, Unlike Buildings or Trees.

February 25, 2017

Case Laws     Central Excise     AT

CENVAT credit - the apex court in its various decisions has excluded only things of the type such as building or tree which get fixed to the earth - both blast furnace and coke oven batteries cannot be considered to be in the same category as building or tree - credit allowed as capital goods - AT

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