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2012 (12) TMI 46 - AT - Central ExciseAvailability of Cenvat credit on the welding electrodes used in maintenance and repair of the Machinery - Following the decision of court in case of [Vandana Global Ltd. Versus CCE 2010 (4) TMI 133 - CESTAT, NEW DELHI] held that:- If Steel items are used in the manufacture of capital goods, they are required to be held as admissible cenvatable items. It is the Revenue's contention in the memo of appeal that as the steel items were used in repair and maintenance of parts and accessories of plant and machinery and for replacement of worn out parts. Even if that be so, the said items have to be held as used in fabrication of capital goods - no infirmity in the finding of Com(A)- appellant s appeal is allowed and Revenue s appeal is rejected.
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