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2012 (9) TMI 885 - AT - Central ExciseEligibility of CENVAT Credit - Whether during the period from January, 2008 to August, 2008, they were eligible for credit of Central Excise duty paid on welding electrodes used for repair and maintenance of plant and machinery - Held that:- Definition of ‘input’ as given in Rule 2(k) of Cenvat Credit Rules, 2004 covers the goods used “in or in relation to manufacture” of final products, whether directly or indirectly which is a much wider than the expression “used in manufacture”. While repair or maintenance by itself is not a process of manufacture, this activity certainly has nexus with manufacture of final product and would be covered by the expression - “used in or in relation to manufacture of final product” as no manufacturing activity is possible with malfunctioning machinery - Decided in favour of assessee.
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