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of <h1>CESTAT Chennai Upholds Decision on Credit Denial for Concrete Sleepers & Leaf Springs</h1> <h3>INDIA CEMENTS LTD. Versus COMMISSIONER OF CENTRAL EXCISE, SALEM</h3> The Appellate Tribunal CESTAT CHENNAI upheld the decision denying credit for concrete sleepers and leaf springs as capital goods. The penalty was reduced ... - The Appellate Tribunal CESTAT CHENNAI upheld the decision denying credit for concrete sleepers and leaf springs as capital goods. The penalty was reduced to Rs. 2,000 as no suppression or fraud was found. The appeal was partly allowed for penalty reduction.
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