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2010 (12) TMI 209 - AT - Central ExciseCenvat Credit – Whether allowed or not - The appellants submits that welding electrodes used for repair and maintenance ought to have been held as inputs and the same are eligible for Cenvat credit in the light of the judgement of the Honrable High Court of Chhattisgarh in the case of Ambuja Cement Eastern Ltd. vs. CCE, Raipur reported as 2010 (256) TMI – 77888 – Held that the orders of the Commissioner (Appeals) denying the credit on these items are set aside and the appeals are allowed with consequential relief as per law Demand - As regards the denial of credit on other items, it appears from the records that these items have been used for structures and therefore, they are not eligible for credit – Thus the order of the Commissioner (Appeals) demanding duty by denying the credit on plates, shapes and sections are upheld
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