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Central Excise - Highlights / Catch Notes

Home Highlights March 2020 Year 2020 This

CENVAT credit - Capital Goods - allegation that plant erected at ...

Case Laws     Central Excise

March 21, 2020

CENVAT credit - Capital Goods - allegation that plant erected at site are embedded to the earth and as such, such plant facilities cannot be considered as excisable goods for the purpose of availment of CENVAT credit on such disputed items - The denial of CENVAT benefit on the disputed goods should not stand for judicial scrutiny, as against rules framed in the CENVAT Statute - AT

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