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2013 (5) TMI 708 - AT - Central ExciseEligibity of Cenvat credit on welding electrodes - 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. In favour of assessee.
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