Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2015 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (2) TMI 1179 - ALLAHABAD HIGH COURTCenvat credit - Welding Electrodes falling under Chapter Heading No. 8311.00 as inputs - used in the repair and maintenance of plant and machinery - Held that:- the issue raised in this appeal is squarely covered by judgment of date in M/S DSM Sugar Asmoli Vs. Commissioner of Central Excise, Meerut-II [2015 (2) TMI 1178 - ALLAHABAD HIGH COURT]. Therefore, for the reasons stated in above judgment that under Rules 57A and 57B, there is no term within which 'Welding Electrodes', as such, may fall, the substantial question of law, is answered in favour of Revenue and against Assessee. - Decided in favour of Revenue
|