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>Modvat Credit Eligibility for Refractory Bricks, Conveyor Belt, and Through Flow Mixer under Rule 57Q</h1> <h3>COMMISSIONER OF C. EX., RAIPUR Versus NOVO IRON AND STEELS LIMITED</h3> COMMISSIONER OF C. EX., RAIPUR Versus NOVO IRON AND STEELS LIMITED - 2000 (124) E.L.T. 812 (Tribunal) The Appellate Tribunal CEGAT, New Delhi addressed the issue of whether refractory bricks, conveyor belt, and through flow mixer are capital goods eligible for modvat credit under Rule 57Q. The Tribunal found that refractory bricks and conveyor belt qualify as capital goods based on previous court decisions, and through flow mixer, as pollution control equipment, is also eligible for modvat credit. The reference application by the Revenue was rejected as the matter was considered settled by previous court rulings.
TaxTMI 