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2017 (1) TMI 1384 - AT - Central ExciseCENVAT credit - Welding Electrodes and Gases - MS Plates, Sheets, etc. - used for repair and maintenance and also for fabrication of capital goods - Held that: - This Tribunal vide Final Order No. A/30930/2016 dated 30.09.2016 in the appellants own case has held that the credit is admissible on Welding Electrodes and Gases - The issue whether credit is admissible on MS items used for fabrication of as capital goods and support structures has been decided in the case of India Cements Ltd., Vs. CESTAT Chennai [2015 (3) TMI 661 - MADRAS HIGH COURT]. The said issue was held in favor of the assessee - credit allowed - appeal allowed - decided in favor of assessee.
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