CENVAT allowed on fabrication of capital goods – CESTAT

CA Urvashi Porwal

Brief of the case

In the case of CCE & ST, Raipur Vs. M/s. Mahamaya Steel Industries Ltd., it was held that CENVAT credit on various items used in the fabrication of capital goods can be availed. In the present case, the assessee provided sufficient evidence to prove the usag

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