Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Relief for SAIL: CESTAT Grants Exemption on Captive Use of Steel Items for Internal Roads and...
SAIL has been granted relief by CESTAT, which ruled that a "captive use of steel items for internal roads and maintenance activities" is exempt from excise duty. The tribunal found that these activities are essential for the operation of the plant and should not be subject to excise duty. This decision provides significant clarity for a number of manufacturing companies that use their own products for internal consumption. This ruling will help in reducing the tax burden on these industries.