M/s CETEX PETROCHEMICALS LTD Versus COMMISSIONER OF CENTRAL EXCISE - Central Excise - CESTAT CHENNAI - Tri - Denial of Cenvat credit on various articles Held that - Following Commissioner of Central Excise Vs Rajasthan Spinning and Weaving Mills Ltd. 2010 (7) TMI 12 - SUPREME COURT OF INDIA The items were used as supporting structures. It is also observed that these items are used to support the working platform around the equipment and hand rails for safety purposes Following Vandana G................................... Central Excise - Case Laws
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