Case Law Details
Case Name : Gelnova Laboratories (I) Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai)
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Gelnova Laboratories (I) Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai)
Appellant had received certain invoices from the supplier which were of the nature of components of machinery used for manufacturing goods-machinery falling under Chapter 84798970 but CENVAT credit was denied to the appellant on the ground that in certain invoices including invoice dated 29.04.2009 under the name of excisable goods “steel furnitures” has been mentioned with Chapter Heading/Sub-Heading 94032010. Learned adjudicating authorities vide his ordered dated 21.08.2014 has refused the credits hol...
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