Case Law Details
Case Name : Cairn India Limited Vs Assistant Commissioner Central Excise Division (CESTAT Delhi)
Appeal Number : Excise Appeal No. 53258 of 2018
Date of Judgement/Order : 17/02/2023
Related Assessment Year :
Courts :
All CESTAT CESTAT Delhi
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Cairn India Limited Vs Assistant Commissioner Central Excise Division (CESTAT Delhi)
CESTAT Delhi held that pipes, used in manufacture/ production of oil needs repair/ replacement, are capital goods. Hence, no excise duty can be charged on the scrap of the pipes
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