Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (12) TMI 925 - CESTAT NEW DELHIEligibility for cenvat credit - Sweet on paste used to reduce the abrasion of machinery – Held that:- The use of SOP has to be treated as in or in relation manufacture of final product Singh Alloys & Steel Ltd. v. Assistant Collector of Central Excise [1993 (1) TMI 97 - HIGH COURT AT CALCUTTA] - Dolopatch mix, magnesite peas and ramming mass used in the course of manufacture of steel ingots to prevent damage to the refractory lining of the furnace are eligible for input and that the definition of input is not depended upon what ought to be used but what is in fact used or what is commercially expedient to use - though in theory the manufacture of cement is possible without the use of SOP, but it is not disputed that the use of SOP reduces the obsession and thereby enhances the productivity – thus, the SOP has to be treated as an input and hence would be eligible for Cenvat credit – Decided in favour of Assessee.
|