TaxTMI Login
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
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Switch gear/control gear in D.G. sets deemed capital goods for tax credit under Rule 57Q</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, JAIPUR Versus PITTIE CEMENT INDUSTRIES</h3> The appellate tribunal held that switch gear/control gear used in D.G. sets qualify as capital goods for claiming credit under Rule 57Q. Relying on ... Modvat on capital goods The appellate tribunal ruled that switch gear/control gear used in D.G. sets are eligible capital goods for availing capital goods credit under Rule 57Q. The tribunal referred to previous decisions and held that these items regulate electricity and are integral to D.G. sets, making them eligible for credit. The appeal filed by Revenue was rejected.
TaxTMI 
TaxTMI 
