Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (4) TMI 409 - AT - Central ExciseCenvat credit denied - paints and thinners - Held that:- Paints and thinners undisputedly have been used for applying on the various machinery. The paint is specifically covered by the definition of input as given in Rule 2(k) of the Cenvat Credit Rules, 2004 and, therefore, the impugned order denying cenvat credit is not sustainable. Welding electrodes - Held that:- The welding electrodes can be used either for fabrication of new machinery or its part or for repair and maintenance. While in the first case, the same would be eligible for cenvat credit as input in the second case the same would be eligible for cenvat credit in the case of Ambuja Cements Eastern Ltd., (2010 (4) TMI 429 - CHHAITISGARH HIGH COURT ) and Hindustan Zinc Ltd. (2008 (7) TMI 55 - HIGH COURT RAJASTHAN) - impugned order denying the cenvat credit is not sustainable. H.R. Coil, M.S. Girder, G.C. Sheets, M.S. Channels, shape and section etc. - Held that:- The appellants plea with regard to evidence given in respect of use of these items has not been considered at all and simply a finding has been that these items are generally used for making of supporting structures for machinery and therefore would not be eligible for cenvat credit in view of the judgment of Vandana Global Ltd. vs. CCE, Raipur (2010 (4) TMI 133 - CESTAT, NEW DELHI (LB)). In cases, where the steel items, in question, have been used for fabrication of sugar mill machinery or its part, the same would be eligible for cenvat credit as input. Thus before rejecting the appellant’s claim in this regard this evidence must be carefully examined for which this matter would have to be remanded to the original adjudicating authority.
|