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2015 (5) TMI 201 - AT - Central ExciseDenial of CENVAT Credit - whether cenvat credit is available on welding electrodes used in repair and maintenance of plant and machinery installed in the factory of the appellant, which is used in the manufacture of final product. - Held that:- It is undisputed fact of the case that the appellant has availed credit on welding electrodes which were admittedly used for repair and maintenance of plant and machinery. Though initially the appellant claimed cenvat credit under input, but during adjudication, they made alternate claim before the adjudicating authority under capital goods. - cenvat credit on welding electrodes if used for repair and maintenance of plant and machinery, is admissible. As regards the reliance placed by the Revenue on the various judgments, it is observed that all the judgments are mainly on the issue whether cenvat credit on welding electrodes is available under input. However, as per the judgments on which reliance is placed by the appellant, wherever the welding electrodes were used for repair and maintenance of plant and machinery, cenvat credit has been allowed. - welding electrodes are used for repair and maintenance of plant and machinery, the appellant is entitled for cenvat credit - Decided in favour of assessee.
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