Supreme Court of India
M/s Steel Authority of India Limited v. Commissioner, Central Excise & Customs, Bhubaneswar
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1 Supreme Court bench has cited this judgment.
What the Court ordered
In view of the above and for the reasons stated above, t he present appeal with respect to Modvat credit claimed by the appellant on ‘Guide Car’ is hereby dismissed.
Judgment, page 11
From the headnote
Central Excise Rules, 1944 – r.57Q – Modvat credit on ‘Guide Car’ claimed by the appellant-assessee – Tribunal u pheld the demand of Modvat credit availed by the appellant on ‘Guide Car’ holding that the appellant was not eligible for the duty credit in respect of the ‘Guide Car’ – On appeal, held: Consi dering the process and the manner in which and/or for the purpose for whi ch the ‘Guide Car’ is used, it cannot be said to be a ‘co mponent’ of Coke Oven Battery – It cannot be said that without the ‘Guide ar’ the Coke Oven Battery shall not be functional – ‘Gu ide Car’ is being used for the
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Where later benches applied it
Of those, 1 referred to
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