https://www.taxtmi.com/caselaws?id=234319 The High Court dismissed the appeal regarding the admissibility of Cenvat credit on items used in fabrication and erection of plant sections, considering previous judgments that established such items as capital goods eligible for Modvat credit. The Court found the issue had already been resolved in a previous case involving the same parties, emphasizing the importance of these goods for manufacturing efficiency. Citing precedents and decisions, the Court concluded that the appeal lacked merit and upheld the eligibility of specific items as capital goods for availing Modvat credit. en-us Wed, 15 May 2013 00:00:00 +0530 Fri, 07 Jun 2013 09:02:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=234319 The High Court dismissed the appeal regarding the admissibility of Cenvat credit on items used in fabrication and erection of plant sections, considering previous judgments that established such items as capital goods eligible for Modvat credit. The Court found the issue had already been resolved in a previous case involving the same parties, emphasizing the importance of these goods for manufacturing efficiency. Citing precedents and decisions, the Court concluded that the appeal lacked merit and upheld the eligibility of specific items as capital goods for availing Modvat credit. Case-Laws Central Excise Wed, 15 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=234319