https://www.taxtmi.com/highlights?id=65675 Cenvat Credit - Capital goods - Guide Car - The ‘Guide Car’ is being used for the purpose of transporting the hot coke after it is processed in the Coke Oven Battery. Therefore, ‘Guide Car’ can be said to be a different equipment distinct from the Coke Oven Battery and cannot be considered to be a part of the Coke Oven Battery. In that view of the matter, the appellant shall not be entitled to the Modvat credit on ‘Guide Car’ as ‘component’ and/or part of Coke Oven Battery as claimed by the appellant. - SC en-us Sat, 17 Sep 2022 13:38:14 +0530 Sat, 17 Sep 2022 13:38:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=65675 Cenvat Credit - Capital goods - Guide Car - The ‘Guide Car’ is being used for the purpose of transporting the hot coke after it is processed in the Coke Oven Battery. Therefore, ‘Guide Car’ can be said to be a different equipment distinct from the Coke Oven Battery and cannot be considered to be a part of the Coke Oven Battery. In that view of the matter, the appellant shall not be entitled to the Modvat credit on ‘Guide Car’ as ‘component’ and/or part of Coke Oven Battery as claimed by the appellant. - SC Highlights Central Excise Sat, 17 Sep 2022 13:38:14 +0530 https://www.taxtmi.com/highlights?id=65675