M/s INDIAN OIL CORPORATION LTD Versus COMMISSIONER OF CENTRAL EXCISE - Central Excise - CESTAT NEW DELHI - Tri - Denial of capital goods credit - Norms of Pollution Control Board and direction of Ministry of Environment Revenue was of the view that the plant which has reduced the sulphur content of the diesel is not a plant installed which should get capital goods credit Held that - There is nothing material found to hold that the sulphur recovery plant is not integrally connected plant with................................... Central Excise - Case Laws
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