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Jsw Ispat Steel Ltd vs Commissioner Of Central Excise-Nagpur on 9 January, 2024

The Tribunal referred to its own decision in Malvika Steel Limited's case [1998 (97) E.L.T. 530 (Tribunal)] and without semblance of any discussion, has partly allowed the assessee's appeal. In view of our findings and the conclusion in the earlier part of the judgment, we cannot agree with the reasoning of the Tribunal.' to contend that sections and shapes are not 'capital goods'.
Custom, Excise & Service Tax Tribunal Cites 10 - Cited by 0 - Full Document

Manikgarh Cement vs Commissioner Of Central Excise-Nagpur on 21 October, 2022

6. There is no doubt that 'welding electrodes' deplete by usage but with the material in the electrodes transferred to the 'liner' and the restoration renders it fit for continued production of cement. It has been held by the Hon'ble High Court of Bombay in ACC Limited v. Commissioner of Central Excise, Pune - II [2018 (361) ELT 433 (Bom.)] that '11.
Custom, Excise & Service Tax Tribunal Cites 5 - Cited by 0 - Full Document
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