No bar on admissibility of Cenvat credit either as Inputs or Capital goods at any stage of proceedings
Court :
CESTAT, Kolkata
Brief :
The Hon’ble CESTAT, Kolkata held that since, the Department has dropped six periodical Show Cause Notices issued for the subsequent period following the principle laid down in the Jayaswal Neco Ltd. case, that Cenvat credit is admissible on rails and railway track materials under the Cenvat Credit Rules, 2004 (“the new Credit Rules”), the Department is precluded from challenging the applicability of the said judgment to the present case;
Citation :
Tata Steel Ltd. Vs. Commissioner of Central Excise, Jamshedpur
You have reached your daily limit of 2 Free Judgements
Subscribe to CCI PRO for unlimited access
Why Upgrade to CCI PRO?
- No Ads
- WhatsApp Community
- Daily E-Newsletter
- Unlimited Judgements Access
- Profile Visitors
- Link Social Profiles
- Featured Job Posts
- Pro Badge
- Expert GST Guidance
- Unlimited Forum Replies
- Download Content in PDF
Already a PRO member? Login here for an ad-free experience. 011-411-70713
Bimal Jain
Published in Excise
Views : 3179
Comments
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
