Case Law Details
Case Name : Saraswati Sugar Mills Vs Commissioner of Central Excise, Delhi- III (Supreme Court of India)
Related Assessment Year :
Courts :
Supreme Court of India
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Saraswati Sugar Mills Vs Commissioner Of Central Excise, Delhi- III (Supreme Court of India)- The question which arose before the Tribunal was that whether these items used for fabricating structures to support and install various machinery of the sugar plant are capital goods in terms of the Rule 57Q. The Tribunal while allowing the MODVAT credit found that these items, except MS sections and shapes, used for raising structure to support the various machines, parts of machinery of the plant would be covered by the explanation to Rule 57Q as a capital goods.
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Whether this above case can be referred now also or is there any changes in terms of availing Excise on Steel structure used for support of machineries.