Supreme Court · 2022 INSC 967 · Decided 16 September 2022
M/S Steel Authority of India Limited v. Commissioner, Central Excise & Customs, Bhubaneswar
- Court
- Supreme Court of India
- Citation
- 2022 INSC 967 · [2022] 12 S.C.R. 50
- Case number
- CIVIL APPEAL No. 7269/2009
- Decided
- 16 September 2022
- Bench
- M.R. SHAH, KRISHNA MURARI (2-judge bench)
- Outcome
- Case Partly allowed
- Case type
- Civil
- Acts & sections cited
- Constitution
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 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
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