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Ultra Tech Cement Ltd vs C.C.E. & S.T.-Ahmedabad-Iii on 21 July, 2015 cites

M/S Vikram Cement vs Commissioner Of Central Excise,Indore on 24 August, 2005

3. The learned Authorized Representative strongly refutes the contentions of the learned counsel and submits that the definition of capital goods is an inclusive definition and Nitrogen Cylinder cannot be treated as a storage tank and therefore the same is not eligible for Cenvat Credit. He also contented that Welding Electrodes cannot be considered as capital goods and therefore the same is also not eligible for Cenvat Credit. He relied upon the decision of the Honble Supreme Court in the case of Vikram Cement Vs. Commissioner of Central Excise, Indore [2005(187) E.L.T. 145 (S.C.)]
Supreme Court of India Cites 12 - Cited by 68 - Full Document
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