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        Central Excise

        2007 (1) TMI 34 - AT - Central Excise

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        Appeal dismissed: TMT bars not capital goods for Modvat credit. Input credit not admissible. The appeal was dismissed as TMT bars used in raising foundation of a pressure feeding machine do not qualify as capital goods for Modvat credit, and input ...
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Appeal dismissed: TMT bars not capital goods for Modvat credit. Input credit not admissible.

                                The appeal was dismissed as TMT bars used in raising foundation of a pressure feeding machine do not qualify as capital goods for Modvat credit, and input credit is not admissible.


                                The appeal was filed against the denial of Modvat credit on TMT bars used in raising foundation of a pressure feeding machine. TMT bars do not qualify as capital goods and are not entitled to credit. Input credit is also not admissible. The appeal was dismissed.
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