HR Plates, MS Flats, MS Coils, etc. used for manufacturing ships, considered as ‘inputs’: Gujarat HC allows Cenvat Credits [Read Judgment]

In the case of the Commissioner of Central Excise And Service Tax vs. M/s Pipavav Shipyard Limited, the High Court of Gujarat held that the HR Plates, MS Flats, MS Coils, Wire Ropes, Rails, Welding Electrode which was used in the fabrication of cranes which are used for the purpose of manufacturing or building ships, […]

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