Case Law Details
Case Name : The Commissioner of Central Excise and Customs Vs. Rashtriya Ispat Nigam Ltd. (Andhra Pradesh High Court)
Related Assessment Year :
Courts :
All High Courts Andhra Pradesh HC
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Items used in the manufacture of capital goods and parts thereof and are eligible for CENVAT credit under Rule 2 of the CENVAT Credit Rules, 2002.
CCE Vs. Rashtriya Ispat Nigam Ltd. (AP High Court)- ‘Capital goods’ would not only include goods falling under Chapters 82, 84, 85 and 90 of the Central Excise Tariff Act but also components, spares and accessories of such goods, and moulds and dies which are used in the factory of the manufacturer of the final product, but not equipment or appliance used in an office.
It is not even the case of the Revenue that the goods, for which CEN...
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major heading of capital goods have credit taken 50%