JODHPUR ALLOYS PVT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR - Central Excise - Case Laws

JODHPUR ALLOYS PVT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR - Central Excise - CESTAT NEW DELHI - Tri - Eligibility for cenvat credit Goods Input or not - Plates, joists and channels used for fabrication of capital goods Held that - The rolling mill is covered by the Chapter heading 84.55 therefore, would be covered by the definition of capital goods as given in Rule 2(a) of the Cenvat Credit Rules - since it is the cooling bed on which the rolling takes place, the same has to b................................... Central Excise - Case Laws