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2014 (1) TMI 1796 - CESTAT NEW DELHICENVAT credit - welding electrodes used for fabrication and repair and maintenance of the machinery, various iron and steel items like shapes and MS flats, HR flats, SS flats and asbestos sheets - Held that: - welding electrodes used for repair and maintenance are admissible Cenvatable goods - reliance placed in the case of M/s. Nangganj Sihori Sugar Co. Ltd. Versus Commissioner of Central Excise, Lucknow [2011 (7) TMI 623 - CESTAT, DELHI], where it was held that Cenvat credit can be availed on welding electrodes which are used for maintenance of plant and machinery. As regards asbestos jointing sheets, the Tribunal in the case of Birla Corporation Ltd. [2011 (7) TMI 993 - CESTAT, NEW DELHI] has held that said sheets to be admissible cenvatable inputs. The matter needs to be remanded for verification of the use of various iron and steel articles - appeal allowed by way of remand.
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