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2010 (10) TMI 883 - AT - Central ExciseCenvat credit on Welding Electrodes used for repair and maintenance of their plant and machinery - whether proper permission of the Committee of two Commissioners has been obtained or not? - Held that:- The assessee is entitled to availament of cenvat credit on welding electrodes, which are being used in maintenance of plant and machinery as capital goods or inputs. According to section 35(B)(I)(b)(clause ii) there must be two persons or two Commissioners or Chief Commissioners to review the order placed before them and to arrive at a decision whether the appeal is to be filed or not. In this case, although the Commissioner of Central Excise Meerut-I was holding the additional charge of Commissioner of Central Excise Meerut-II but that cannot be termed as a Committee of Commissioners constituted in the provisions of law. Hence the preliminary objection taken by the assessee is a valid objection. Hence the appeals filed by the Revenue are not proper and correct in view of the law as there is not proper permission from the Committee of Commissioners to file the appeals before this Tribunal. In favour of assessee.
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