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2017 (9) TMI 17 - CESTAT MUMBAICENVAT credit - input/capital goods - welding electrodes used in the factory for fabrication - Held that: - welding electrodes are playing important part in the manufacturing process of the respondent-assessee, therefore, welding electrodes are eligible for CENVAT credit as input as per Rule 2(k) of CCR, 2004 - reliance placed in the case of AMBUJA CEMENTS EASTERN LTD. Versus COMMISSIONER OF C. EX., RAIPUR [2010 (4) TMI 429 - CHHAITISGARH HIGH COURT], where it was held that welding electrodes used in repair and maintenance of plant and machinery are inputs as defined under Rule 2(g) defined in the rule, and thus entitled for cenvat credit - credit allowed - appeal dismissed - decided against Revenue.
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