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2013 (6) TMI 634 - AT - Central ExciseCenvat Credit - welding electrodes - Held that:- issue regarding availment of Cenvat credit in respect of duty paid on welding electrodes is settled by this Tribunal [2013 (6) TMI 615 - CESTAT NEW DELHI] in appellants own case. Tribunal relying on the decision of Chhattisgarh High Court in case of Ambuja Cement Eastern Ltd. Vs. CCE [2010 (4) TMI 429 - CHHAITISGARH HIGH COURT], judgement of Hon’ble Rajasthan High Court in case of Hindustan Zinc Ltd. Vs. Union of India - [2008 (7) TMI 55 - HIGH COURT RAJASTHAN] and the judgement of Hon’ble High Court of Karnataka High Court in case of Alfred Herbert (India) Ltd. [2010 (4) TMI 424 - KARNATAKA HIGH COURT] has held that the Cenvat credit in the duty paid on the welding electrodes is admissible to the assessee. - Decided in favor of assessee.
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