https://www.taxtmi.com/highlights?id=56817 Cenvat / Modavt Credit - Capital goods or not - H.R. Plates/Coils - The Commissioner in the present case considered the use of H.R.Plates/Coils by the Respondent-Assessee and has recorded a finding that these H.R.Plates/Coils used as a component for platform of conveyor gallery in the aid of completion of manufacturing process. Therefore, the present manufacturing process is held to be used for producing the goods. The Commissioner has found that the Capital Goods in question are utilized for the purpose of manufacturing of final products - Revenue appeal dismissed - HC en-us Sat, 20 Feb 2021 09:53:51 +0530 Sat, 20 Feb 2021 09:53:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=56817 Cenvat / Modavt Credit - Capital goods or not - H.R. Plates/Coils - The Commissioner in the present case considered the use of H.R.Plates/Coils by the Respondent-Assessee and has recorded a finding that these H.R.Plates/Coils used as a component for platform of conveyor gallery in the aid of completion of manufacturing process. Therefore, the present manufacturing process is held to be used for producing the goods. The Commissioner has found that the Capital Goods in question are utilized for the purpose of manufacturing of final products - Revenue appeal dismissed - HC Highlights Central Excise Sat, 20 Feb 2021 09:53:51 +0530 https://www.taxtmi.com/highlights?id=56817