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Century Cement vs Collector Of Central Excise on 10 August, 1992

Similarly the Revenue also relied upon the decisions in the case of Century Cement v. Commissioner of Central Excise, Raipur reported in 1997 (95) E.L.T. 69 (T) wherein Modvat credit has been disallowed on Acetylene Gas and Oxygen Gas used for the purpose of welding of the machines. On the same analogy Modvat credit cannot be allowed on the Welding Electrodes as capital goods under Rule 57Q of Central Excise Rules, 1944.
Customs, Excise and Gold Tribunal - Delhi Cites 8 - Cited by 3 - Full Document

K.L. Rathi Steels Limited vs Commissioner Of Central Excise on 10 August, 2000

4. The ld. Departmental Representative for Revenue relied upon the decisions of the Tribunal in the case of K.L. Rathi Steels Ltd. v. Commissioner of Central Excise, Delhi-I reported in 2000 (121) E.L.T. 843 (Tribunal) as well as in the case of Commissioner of Central Excise, Belgaum v. Bellary Steels & Alloys Ltd. reported in 2001 (130) E.L.T. 873 (Tri. - Chennai).
Customs, Excise and Gold Tribunal - Delhi Cites 1 - Cited by 1 - Full Document

Commissioner Of Central Excise And ... vs Panyam Cements & Mineral Indus. Ltd., ... on 24 October, 2001

4. The ld. Departmental Representative for Revenue relied upon the decisions of the Tribunal in the case of K.L. Rathi Steels Ltd. v. Commissioner of Central Excise, Delhi-I reported in 2000 (121) E.L.T. 843 (Tribunal) as well as in the case of Commissioner of Central Excise, Belgaum v. Bellary Steels & Alloys Ltd. reported in 2001 (130) E.L.T. 873 (Tri. - Chennai).
Customs, Excise and Gold Tribunal - Bangalore Cites 0 - Cited by 6 - Full Document
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