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2015 (10) TMI 621 - CESTAT MUMBAIDenial of CENVAT Credit - Capital goods - whether the welding electrodes used in the maintenance of machine etc., the CENVAT Credit on the same is allowable or not - Held that:- From very plain reading of the definition of input as given under Rule 2(k), it is evident that even goods used in relation to, directly or indirectly, in the process of manufacture like, lubricating oils, greases, cutting oils, coolants, accessories of the final products, qualify as input for the purpose of manufacture of the end product. It is undisputed fact that without the use of machinery, there cannot be manufacture, unless the machinery is in ready condition i.e. ready for use, no manufacture of cement can take place. Accordingly, the welding electrodes used for repair and maintenance of plant and machinery are indirectly used in manufacture of cement. Accordingly, I hold that the same qualifies for definition of input and the assessee is entitled to take CENVAT Credit on the same. - Manufacture of the capital goods and their repair and maintenance are synonymous terms which are required for manufacture of the end product. It is evident from the definition of input that whatever is used and assists in the process of manufacture, qualify as inputs within the meaning of input under Rule 2(k). - Impugned order is set aside - Decided In favour of assessee.
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