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>CEGAT: Angles, Joists, Computer Hardware, and UPS Qualify as Capital Goods for Modvat Credit</h1> <h3>COMMISSIONER OF C. EX., CHANDIGARH Versus STEEL STRIPS LTD.</h3> COMMISSIONER OF C. EX., CHANDIGARH Versus STEEL STRIPS LTD. - 2000 (116) E.L.T. 49 (Tribunal) The judgment by Appellate Tribunal CEGAT, New Delhi addressed the issue of whether certain items qualify as capital goods for availing Modvat credit under Rule 57Q(1). The items in question were Angles and Joists/M.S. Rounds, Computer Hardware, and UPS. The Tribunal ruled in favor of the appellant, stating that the items were indeed capital goods and eligible for Modvat credit, as they were used in the manufacturing process and were not considered parts of a civil structure. The appeal filed by the department was dismissed.
TaxTMI 