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2014 (3) TMI 156 - AT - Central ExciseCenvat Credit - whether the welding electrodes used in the repair and maintenance of plant and machinery are eligible capital goods for the purpose of Cenvat credit or not. - Held that:- in the case of Triveni Engg. & Ind. Ltd. vs. CCE, Meerut I [2013 (6) TMI 615 - CESTAT NEW DELHI] and after noting the various decisions, it was held that dismissal of SLP by the Hon’ble Supreme Court against the order of the Tribunal in the case of SAIL without going into the reasons does not lay down any law. We further note that the identical dispute was decided in a recent decision of the Tribunal in the case of The Kanoria Sugar and General Manufacturing Company Ltd. [2013 (7) TMI 787 - CESTAT NEW DELHI] wherein all the rival decisions have been taken note and it stands observed that the goods used for repair & maintenance of plant and machinery are eligible for Cenvat Credit - Decided in favor of assessee.
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