Case Law Details
Case Name : Jai Balaji Industries Limited (Unit IV) Vs Commissioner of Central Excise, Customs & Service Tax (CESTAT Kolkata)
Appeal Number : Excise Appeal No. 76313 of 2016
Date of Judgement/Order : 25/08/2021
Related Assessment Year :
Courts :
All CESTAT CESTAT Kolkata
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Jai Balaji Industries Limited (Unit IV) Vs Commissioner of Central Excise, Customs & Service Tax (CESTAT Kolkata)
When we apply the user test to the case in hand, we find that the structural steel items have been used for the fabrication of support structures for capital good
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