TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Appeal Dismissed: Lubricants in Mines Ineligible for Modvat Credit</h1> <h3>JK. CEMENT Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR</h3> JK. CEMENT Versus COMMISSIONER OF CENTRAL EXCISE, JAIPUR - 2003 (160) E.L.T. 1085 (Tri. - Del.) The appeal involved an amount of Rs. 36,300 and concerned the eligibility of lubricants used in limestone mines for Modvat credit. The lower appellate authority and the learned DR relied on the Supreme Court's decision in Jaypee Rewa Cements, which denied Modvat credit for capital goods used away from the factory. As the lubricants were used in off-factory mines, the appeal was dismissed in limine.
TaxTMI 