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2015 (2) TMI 828 - AT - Central ExciseCenvat credit on welding electrodes - Capital goods - Held that:- As there is decision of Hon’ble Apex Court in case of Hindustan Zinc [2006 (11) TMI 551 - SUPREME COURT OF INDIA] , holding that Cenvat credit on items which were used in repair and maintenance of plant and machinery are entitled for Cenvat credit, therefore, I hold that respondents are entitled to take Cenvat credit on welding electrodes. The case law relied upon by the learned AR have not considered the decision of Hon’ble Apex Court. Therefore, these case laws cannot be relied upon. In these circumstances, I do not find any merits in the appeal filed by the Revenue, therefore same is dismissed by upholding the impugned order. Decided in favour of appellant.
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