M/s JSW ISPAT STEEL LTD VERSUS COMMISSIONER OF CENTRAL EXCISE - Central Excise - CESTAT MUMBAI - Tri - Eligibility for capital goods credit Machinery gone in the fabrication of plant - Revenue was of the view that the plant is an immovable structure and not excisable and no duty has been paid on the plant, the credit is not admissible Held that - In the manufacturing plants, all the machineries cannot be used as such and directly, the various machineries and equipments have to function in co................................... Central Excise - Case Laws
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