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2016 (1) TMI 1212 - AT - Central ExciseCement and clinker - CENVAT credit - welding electrodes - whether CENVAT credit is admissible in respect of welding electrodes and gases used for repair and maintenance of plant and machinery? - Held that: - In Kisan Co-Operative Sugar Factory Ltd. Vs. CCE, Meerut-I, [2013 (8) TMI 98 - CESTAT NEW DELHI] relying upon the judgment of Hon’ble Chhattisgarh High Court in case of Ambuja Cement Eastern Ltd. [2010 (4) TMI 429 - CHHAITISGARH HIGH COURT ], it has been held that welding electrodes used for repair and maintenance of plant and machinery eligible for Cenvat Credit. It was observed therein that in Sree Rayalseema Hi Strength Hypo Ltd., [2012 (11) TMI 255 - ANDHRA PRADESH HIGH COURT] the Honble Court has not considered the point as to whether manufacturing operations was commercially feasible without regular repair and maintenance of the plant and machinery by using welding electrodes - the impugned order is not sustainable - credit allowed - appeal allowed - decided in favor of appellant.
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