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2015 (12) TMI 1263 - AT - Central ExciseAvailment of CENVAT Credit - welding electrodes - Held that:- Tribunal allowed cenvat credit on welding electrodes used in or in relation to the manufacture of finished goods. By respectfully following the High Court’s decision (2006 (6) TMI 114 - MADRAS HIGH COURT ), I hold that the assessee is eligible for availing cenvat credit on welding electrodes used in or in relation to the manufacture of finished products. - Revenue relying on the Vikram Cement Vs. CCE, Indore (2009 (7) TMI 217 - CESTAT, NEW DELHI), is not relevant in view of the jurisdictional High Court of Madras decision and other Hon’ble High Court orders as discussed above, I am of the view that the impugned order, is not sustainable - Decided in favour of assessee.
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