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1 - 4 of 4 (0.19 seconds)The Customs Tariff Act, 1975
The Central Excise Act, 1944
M/S. Kothari Sugaras & Chemicals Ltd vs Cce, Trichy on 30 September, 2009
10. The Tribunal referring to its decision in the case of
Kothari Sugars (Supra) wherein it has been held that steam
generating boiler parts used in captive power plant and partly
sold out to Tamil Nadu Electricity Board are eligible to
Cenvat Credit under Rule 57-R of the erstwhile Central Excise
Rules, 1944, allowed the appeal of the respondent and held
that there was no reason to deny modvat credit to the
respondents. Rule 2 (b) defines capital goods used in the
factory of the manufacturer of the final products, but does
not include any equipment or appliances used in an office
whereas, Rule 2 (g) defines input as all goods used in or in
relation to the manufacture of final products whether directly
or indirectly and whether contained in the final product or
not. In the present case, it is not in dispute that Cenvat
Credit has been claimed against the spare parts used in
boilers of the power plant which generate electricity.
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