Cenvat Credit cannot be denied for setting up of CHP used for evacuation of coal by rapid loading process: CESTAT
In a major relief to the Bharat Coking Coal, the Kolkata Bench Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the cenvat credit cannot be denied for setting up of Coal Handling Plant (CHP) used for evacuation of coal by rapid loading process. Facts …