M/s RSWM Ltd. Versus CCE, Jaipur- II - Central Excise - CESTAT NEW DELHI - Tri - Eligibility for cenvat credit Revenue was of the view that the appellant received was scrap and not capital goods Held that - Even if the appellant unit had received scrap capital goods, it is not disputed that they had used the same as capital goods - The question as to whether any goods are capital goods or otherwise has to be determined on the basis of how the same are used Following Maharshi Alloys (P) Ltd................................... Central Excise - Case Laws
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