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2012 (5) TMI 550 - AT - Central ExciseRectification of Mistake - Admissibility of Cenvat credit - Cenvat credit on welding electrodes used in repair and maintenance of machinery - Held that:- In the matter of admissibility of Cenvat credit there cannot be any difference between Welding Electrodes and Acetylene Gas and Oxygen Gas because the first item is used in electrical welding and the other two items are used in gas welding. The nature of welding cannot make a difference to admissibility of Cenvat credit. So we modify the order to allow Cenvat credit on Acetylene Gas and Oxygen Gas also - words “captive mines” used in the said decisions have to be understood to mean assessee’s own mines rather than mine around one factory of the assessee. The mines by its very nature cannot be inside the factory. So credit cannot be denied for the reason that mines were situated 3 to 4 Kms away from the factory - So we hold that Cenvat credit on explosives used in mines is to be allowed in this case - Decided in favour of assessee.
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