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
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
M/S. Indorama Synthetics (I) Ltd. vs Cce Nagpur on 14 May, 2019
CUSTOMS, EXCISE
Indo Rama Synthetics [I] Ltd. vs Cce Nagpur on 14 May, 2019
CUSTOMS, EXCISE &
Bramhani Industries Ltd vs Tirupati on 24 December, 2019
CUSTOMS EXCISE & SERVICE TAX APPLELLATE
Bramhani Industries Ltd vs Tirupati - G S T on 24 December, 2019
CUSTOMS EXCISE &
Bramhani Industries Ltd vs Tirupati on 24 December, 2019
CUSTOMS EXCISE & SERVICE TAX APPLELLATE