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2014 (9) TMI 588 - AT - Central ExciseCENVAT Credit - Welding electrodes - Whether cenvat credit is admissible on the welding electrodes used for repair and maintenance of the plant and machinery during the period from March, 2010 to February, 2011 - Held that:- Though Apex Court in case of Grasim Industries Ltd. [2011 (10) TMI 2 - SUPREME COURT OF INDIA] has held that repair & maintenance of machinery is not manufacture and therefore steal scrap, arising in course of the said activity is not excisable, this judgment does not help the Department, as for determining the eligibility for Cenvat Credit of an item used in an activity, what is relevant is as to whether without that activity in which the item, in question, is used, manufacturing operation are commercially feasible, and it is not relevant as to whether that activity by itself amounts manufacturer. - Following decision of COMMR. OF C. EX., TIRUCHIRAPPALLI Versus INDIA CEMENTS LTD. [2006 (6) TMI 114 - MADRAS HIGH COURT] and M/s. Kisan Cooperative Sugar Factory Ltd. Versus CCE, Meerut-I [2013 (8) TMI 98 - CESTAT NEW DELHI] - Decided in favour of assessee.
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