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2009 (7) TMI 1046 - CESTAT KOLKATACENVAT credit - welding electrodes - whether the manufacturer is entitled for credit in respect of welding electrodes which are used for maintenance and repair of the machinery as capital goods? - penalty - Held that: - welding electrodes which are used for the maintenance and repair of the machinery are not entitled for the credit as capital goods - earlier as there was divergent views therefore it is not a case for imposition of any penalty. CENVAT credit - foundation bolts - Held that: - The issue is already settled by the Tribunal in the case of Reliance Industries Ltd. v. CCE, Surat [2005 (10) TMI 203 - CESTAT, MUMBAI] in favor of the assessee - credit allowed. Appeal allowed - decided partly in favor of assessee.
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