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'.