Supreme Court · 2010 INSC 280 · Decided 6 May 2010
Madras Cements LTD. v. Commissioner of Central Excise
- Court
- Supreme Court of India
- Citation
- 2010 INSC 280 · [2010] 6 S.C.R. 169
- Case number
- CIVIL APPEAL No. 2037/2006
- Decided
- 6 May 2010
- Bench
- ALTAMAS KABIR, CYRIAC JOSEPH (2-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
Headnote
Central Excise Rules, 1944: Rule 57Q - Modvat credit A B on capital goods - Assessee claiming modvat credit under Rufe 57Q in respect of components, spares and accessories · C - Revenue disallowing credit holding that the items in question were not capital goods - Justification of - Held: the machinery for which items in question were used. The dispute in the appeals related to the eligibility of D the appellant-assessee for Modvat Credit on certain capital goods which were said to be used as components, spares and accessories in the mining process in the manufacture of the
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