Setback to Crompton Greaves: CESTAT rules transformers constitute ‘Inputs’ in terms of Rule 2(k) of CCR [Read Order]

CESTAT rules Transformers constitute ‘Inputs’ in terms of Rule 2(k) of CCR, set back to Crompton Greaves

By Kalyani B. Nair - On December 6, 2023 2:30 pm - 2 mins read

Crompton-Greaves-CESTAT-rules-Transformers-constitute-CESTAT-CCR-TAXSCAN

In a setback to Crompton Greaves Ltd, the Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that the transformers constitute ‘inputs’ in terms of rule 2(k) of the Cenvat Credit Rules (CCR), 2004. M/s Crompton Greaves Ltd, the appellant in these two appeals, is a manufacturer of ‘transformers’, which are…

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