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
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>CEGAT Seeks High Court Clarification on ANFO Eligibility for Modvat Credit</h1> <h3>COLLECTOR OF CENTRAL EXCISE, JAIPUR Versus SHREE CEMENTS LTD.</h3> COLLECTOR OF CENTRAL EXCISE, JAIPUR Versus SHREE CEMENTS LTD. - 1998 (102) E.L.T. 208 (Tribunal) The Appellate Tribunal CEGAT, New Delhi considered a reference application by the Revenue regarding the eligibility of Ammonium Nitrate and Fuel Oil (ANFO) as 'inputs' for Modvat credit in a cement factory. The Tribunal decided to refer the question of law to the Hon'ble Rajasthan High Court based on a similar case involving Indian Rayon and Industries Ltd. as directed by the Supreme Court. The matter was left for decision by the Bench, and the Registry was directed to draw up the statement of facts.