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CENVAT of input received within the same premises irrespective of number of excise registration is available
Case Law Details
- Case Name
- Steel Authority of India Limited Vs Commissioner of CGST & CX (CESTAT Kolkata)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Kolkata
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Steel Authority of India Limited vs Commissioner of CGST & CX (CESTAT Kolkata)
CESTAT Kolkata held that Factory in terms of Section 2(e) of the Central Excise Act includes any number of inputs within the same premises irrespective of the number of Central Excise registrations. Accordingly, CENVAT of such inputs available.
Facts-
M/s Steel Authority of India Limited, Rourkela Steel Plant (RSP) is a Central Public Sector Enterprise under the Ministry of Steel, Government of India and is engaged in the manufacture of Iron and Steel products falling under Chapters 72 and 73 of the First Schedu...
Author Info
