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        Central Excise

        2003 (2) TMI 111 - AT - Central Excise

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        Appellate Tribunal rejects Modvat credit for Grinding & Lathe Machine used for maintenance. The appeal was rejected by the Appellate Tribunal CEGAT, New Delhi as Modvat credit was rightly declined to the appellants for Grinding Machine and Lathe ...
                        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.

                              Appellate Tribunal rejects Modvat credit for Grinding & Lathe Machine used for maintenance.

                              The appeal was rejected by the Appellate Tribunal CEGAT, New Delhi as Modvat credit was rightly declined to the appellants for Grinding Machine and Lathe Machine, which were used only for maintenance and not considered 'Capital Goods'.


                              The appeal was rejected by the Appellate Tribunal CEGAT, New Delhi as Modvat credit was rightly declined to the appellants for Grinding Machine and Lathe Machine, which were used only for maintenance and not considered 'Capital Goods'.
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