Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2015 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (9) TMI 147 - HC - Central ExciseDenial of CENVAT Credit - Whether the Tribunal has committed an error of law in denying the credit on welding electrodes solely on the ground that they are classified under Heading 83 of Central Excise Tariff which is not covered under the definition of Capital Goods - Held that:- Question formulated, in fact does not arise at all in the present appeal, since appellant did not press it before the Tribunal and it has been decided accordingly by the Tribunal against it. Even otherwise, in view of this Court’s judgment in M/s. Upper Ganges Sugar & Industries Ltd. v. Commissioner Customs & Central Excise (2015 (5) TMI 569 - ALLAHABAD HIGH COURT), the question has to be answered on merits also, against the appellant. - Decided against assessee.
|