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2015 (11) TMI 366 - AT - Central ExciseDemand of Cenvat credit - Welding electrodes - Held that:- Appellant has availed the modvat credit in respect of spot welding electrodes which has been used in the production of motor vehicle by the appellant. Though the coordinate bench of this Tribunal while remanding the matter directed to adjudicating authority to decide the matter a fresh in the light of larger bench judgments of M/s. Triveni Engineering and Industries Limited and M/s. Jaypee Rewa Plant [2003 (3) TMI 145 - CEGAT, NEW DELHI] but on perusal of the facts, it is observed that both the judgments are in respect of welding electrodes used for repair and maintenance of plant and machinery whereas in the present case spot welding electrodes are used in manufacturing of final product therefore in my considered view the lower authority should not have brushed aside the fact that there is difference in use of welding electrodes in the M/s. Jaypee Rewa Plant case and in the present case. - since spot welding electrodes used in the manufacture of final product i.e. motor vehicle, it is qualified as input and therefore credit is otherwise admissible as input. Though the appellant has availed Cenvat Credit under capital goods that alone cannot disentitled appellant from availing the credit under input. As regard admissibility of modvat credit in respect of spot welding electrodes used in the manufacture of final product - appellant is entitled for modvat credit in respect of spot welding electrodes used for manufacture of final product i.e. motor vehicle therefore impugned order is set aside - Decided in favour of assessee.
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