M/s TATA SPONGE IRON LTD Versus COMMISSIONER OF CENTRAL EXCISE, CUSTOMS SERVICE TAX - Central Excise - CESTAT KOLKATA - Tri - Availment of benefit of CENVAT Credit on capital goods - Depreciation u/s 32 of the Income Tax Act, 1961 Documents not produced to adjudicatory authority - Waiver of Pre-deposit Held that - The Appellant have recently procured a Certificate from the Income Tax Authority, wherein it certified that the Appellant had not availed depreciation on the capital goods - the ................................... Central Excise - Case Laws
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