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2010 (5) TMI 594 - CESTAT, NEWDELHIAdmissibility of Cenvat credit in respect of C.I. Castings and Welding Electrodes- Commissioner (Appeals) upheld the denial of Cenvat credit only in respect of Steel Castings and Welding Electrodes - Appellant contended that sugar plant being very old, some of the machineries were to be replaced and the steel castings had been used as component of the sugar mill machinery - Welding Electrodes are used with the welding machine which being classifiable under Chapter 85 are capital goods and hence the Welding Electrodes being part of such machine would be covered by the definition of capital goods - Held that plea of the appellant has to be considered for which this matter would have to be remanded to the original Adjudicating Authority - As regards the welding electrodes, while the Tribunal's in its decision in the case of Vikram Cement[2009 -TMI - 75108 - CESTAT, NEW DELHI] - held that welding electrodes used for repair and maintenance of the plant and machinery are not eligible for Cenvat credit as input however if welding electrodes are used as part of the welding machine falling under Chapter 85 of the tariff, the same would be eligible - Matter remanded to to the original Adjudicating Authority.
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