Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (6) TMI 615 - AT - Central ExciseCenvat Credit - welding electrodes - Held that:- . Though the Honble Andhra Pradesh in the case of Sree Rayalaseema Hi-strength Hypo Ltd. (2012 (11) TMI 255 - ANDHRA PRADESH HIGH COURT) has taken a contrary view observing that the repair and maintenance is an activity distinct from manufacture and inputs used for repair and maintenance of plant and machinery would not be eligible for cenvat credit, the other High Courts have, as mentioned above, have held that welding electrodes used for repair and maintenance of the plant and machinery would be eligible for cenvat credit. Honble Rajasthan High Court in the case of Hindustan Zinc Ltd. Vs. Union of India [2006 (5) TMI 44 - HIGH COURT RAJASTHAN] in which it was held that steel items used for repair and maintenance would be eligible for cenvat credit, has been upheld by the Apex Court as civil appeal filed by the Government against this judgement of Honble Rajasthan High Court had been dismissed. Besides this, Honble this Honble Chhattisgarh High Court in the case of Ambuja Cement Eastern Ltd. (2010 (4) TMI 429 - CHHAITISGARH HIGH COURT) has also discussed the judgement of the Tribunal in the case of Steel Authority of India Ltd.Vs. CCE and Apex Courts order dismissing the SLP appeal against the same and has observed that the Tribunals judgement is not correct and that the dismissal of SLP without giving any reasons does not lay down any law. - Credit allowed.
|