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2009 (3) TMI 807 - AT - Central ExciseCenvat/Modvat credit - Inputs/Capital goods - Oxygen - Nitrogen - Welding Electrodes - Held that: - a manufacturer is entitled to Cenvat credit in respect of inputs or capital goods received in the factory of manufacture of final products used directly or indirectly in relation to manufacture of final products or any other purpose within the factory of production. The definition is very wide to cover even maintenance and repair. The issue of Cenvat credit on Welding Electrodes, Oxygen and Acetylene gas used for maintenance was the subject matter of the appeal in the case of India Sugars and Refineries Ltd. v. CCE, Bangalore [2005 (11) TMI 161 - CESTAT, BANGALORE] wherein this Tribunal had examined the issue in depth and came to the conclusion that all the impugned items are entitled for Cenvat credit. Appeal dismissed - decided against Revenue.
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