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2011 (1) TMI 1060 - AT - Central ExciseModvat credit in respect of welding electrodes used for repair and maintenance of plant and machinery denied - Held that:- As decided in Ambuja Cements (2010 (4) TMI 429 - CHHAITISGARH HIGH COURT), Hindustan Zinc Ltd. (2008 (7) TMI 55 - HIGH COURT RAJASTHAN) and Alfred Herbert (India) Ltd. (2010 (4) TMI 424 - KARNATAKA HIGH COURT) welding electrodes other items used for repair and maintenance of plant and machinery would be eligible for cenvat credit. Modvat credit in respect of supporting structures- Held that:- As relying on APP Ltd. [2013 (7) TMI 494 - CESTAT BANGALORE] modvat calim is to be allowed. Issues are prima facie covered in favour of the appellants. Accordingly, dispense with the conditions of pre-deposit of duty and penalty of Rs.20,000/- and allow the stay petition
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