Supreme Court of India
M/s Steel Authority of India Limited v. Commissioner, Central Excise & Customs, Bhubaneswar
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1 Supreme Court bench has cited this judgment.
What the Court ordered
In view of the above and for the reasons stated above, the present appeal with respect to Modvat credit claimed by the appellant on ‘Guide Car’ is hereby dismissed.
Judgment, page 11
From the headnote
Central Excise Rules, 1944 – r.57Q – Modvat credit on ‘Guide Car’ claimed by the appellant-assessee – Tribunal upheld the demand of Modvat credit availed by the appellant on ‘Guide Car’ holding that the appellant was not eligible for the duty credit in respect of the ‘Guide Car’ – On appeal, held: Considering the process and the manner in which and/or for the purpose for which the ‘Guide Car’ is used, it cannot be said to be a ‘component’ of Coke Oven Battery – It cannot be said that without the ‘Guide Car’ the Coke Oven Battery shall not be functional – ‘Guide Car’ is being used for the…
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