Supreme Court Denies Modvat Credit on ‘Guide Car’ as Component of Coke Oven Battery: Steel Authority of India Ltd. vs. Commissioner, Central Excise & Customs (2022) INSC 739 (16 September 2022)

/ Central Excise Rules, 1944, Central Excise Rules, 1944 with Rule 57Q, Central Excise Tariff Act, 1985, Central Excise Tariff Act, 1985 with Chapter 84, Classification of Goods, Judges, Krishna Murari, M.R. Shah

Supreme Court Denies Modvat Credit on ‘Guide Car’ as Component of Coke Oven Battery Date of the Judgment: 16 September 2022 Citation: (2022) INSC 739 Judges: M.R. Shah, J. and Krishna Murari, J. Can a specialized vehicle used in a steel plant be considered a ‘component’ of a larger industrial unit, thus qualifying for tax […]

Supreme Court Denies Modvat Credit on ‘Guide Car’ as Component of Coke Oven Battery: Steel Authority of India Ltd. vs. Commissioner, Central Excise & Customs (2022) INSC 739 (16 September 2022) Read Post »