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2013 (4) TMI 410 - AT - Central ExciseEligibility for cenvat credit - welding electrodes used for repair and maintenance of plant and machinery - Held that:- As decided in Ambuja Cements Eastern Ltd., (2010 (4) TMI 429 - CHHAITISGARH HIGH COURT), Hindustan Zinc Ltd. (2008 (7) TMI 55 - HIGH COURT RAJASTHAN), CCE, Bangalore-I vs. Alfred Herbert (India) Ltd. [2010 (4) TMI 424 - KARNATAKA HIGH COURT] since without repair and maintenance, manufacturing operations, though theoretically possible, are not commercially feasible, the same has to be treated as an activity having nexus with manufacture and hence any inputs used for repair and maintenance would be eligible for cenvat credit. - order denying the cenvat credit is not sustainable. Rent a cab service availed for transportation of their employees from the residence to the factory and back - Held that:- Decided in favour of the appellant as relying on Stanzen Toyotetsu India Pvt. Ltd. [2011 (4) TMI 201 - KARNATAKA HIGH COURT), CCE, Bangalore vs. Bell Ceramics Ltd. [2011 (9) TMI 792 - KARNATAKA HIGH COURT].
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