Gujarat HC Upheld CENVAT Credit for Rail Line Equipment

Principal Commissioner Central GST And Central Excise Vs Nayara Energy Ltd (Gujarat High Court)

The Gujarat High Court recently rendered a significant decision regarding the eligibility of CENVAT credit for various items used in manufacturing processes. This article delves into the case of Principal Commissioner Central GST and Central Excise vs. Nayara Energy Ltd., exploring the court’s ruling, its implications, and the arguments presented by both sides.

The crux of the matter revolved around whether Nayara Energy Ltd. was entitled to CENVAT credit on inputs such as w

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