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Ambuja Cement Ltd. vs Cce Nagpur on 22 August, 2019

Modavat/Cenvat credit on capital goods, if the mines are captive mines so that they constitute one integrated unit together with the concerned cement factory ... assessee. On the other hand, if the mines are not captive mines but they supply to various other cement companies of differed assessees, Modvat/Cenvat
Custom, Excise & Service Tax Tribunal Cites 6 - Cited by 0 - Full Document

Hindustan Zinc Ltd vs Udaipur on 2 January, 2019

held that cement used for construction repair or maintenance of mines is not an eligible input to avail the cenvat credit. Para ... used for generation of electricity or steam [or pumping of water] for captive use; or (iv) all goods used for providing any [output service
Custom, Excise & Service Tax Tribunal Cites 10 - Cited by 0 - Full Document
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