Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of CENVAT credit - captive consumption - The main ground for denial is that the power plant does not belong to appellant (Hindalco) and services availed by subsidiary company (Renusagar Power Plant) cannot be given credit to appellant - once the units are merged / amalgamated, credit is to be allowed - AT
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