Search Results Page
Search Results
1 - 2 of 2 (0.16 seconds)Sharda Motor Industries Ltd. vs Commissioner Of C. Ex. on 31 December, 2003
While dealing with the first issue, ld.Commissioner distinguished the Board's circular by observing that the circular dealt with input duty credit and did not deal with the capital goods credit. As regards the Tribunal's decision in Sharda Motor Industries (supra), he noted that the department had not accepted the said decision and had filed a reference application in the Delhi High Court which was said to be pending.
1