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of <h1>Supreme Court allows appeals on Modvat credit for capital goods like ropeways, excludes disputes on welding electrodes.</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, NAGPUR Versus MANIKGARH CEMENT LTD.</h3> The Supreme Court allowed the appeals regarding Modvat credit for capital goods like ropeways, based on a previous judgment. Other disputes on welding ... Cenvat/Modvat Credit - Capital goods - Credit on ropeways, which connect the mines with the factory - Held that:- Following decision of Birla Corpn. Ltd. v. Commissioner of Central Excise [2005 (7) TMI 104 - SUPREME COURT OF INDIA] - Decided in favour of Revenue. The Supreme Court allowed the appeals regarding Modvat credit for capital goods like ropeways, based on a previous judgment. Other disputes on welding electrodes, gases, and lubricants were not challenged. No costs were awarded.
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