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2015 (5) TMI 19 - AT - Central ExciseDenial of CENVAT Credit - welding electrodes - Cenvat credit sought to be denied on the premise that these welding electrodes are neither inputs nor capital goods - Held that:- Particularly for usage of welding electrodes, in reply to the show cause notice, the appellant has explained their usage which was used in the manufacturing of their final product by removing the runners and risers from the ingots. But these contentions have not been controverted by the Revenue neither in the adjudication order nor in the order of Commissioner (Appeals) to deny Cenvat credit . With regard to other steel items which were embedded to earth but not with regard to welding electrodes. - As in the case of Hindustan Zinc Ltd., the Hon'ble Court [2008 (7) TMI 55 - HIGH COURT RAJASTHAN ] held that if welding electrodes have been used for repair and maintenance of plant and machinery, Cenvat credit is available. Therefore, said decision will prevail over the decisions of Hon'ble High Courts. In these circumstances, I hold that appellant is entitled to take Cenvat credit on welding electrodes which have been used in repair and maintenance of their final product - Decided in favour of assessee.
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