Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2018 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 2007 - HC - Central ExciseCENVAT Credit - capital goods - Railway Track Materials - Lighting Equipments - Fittings and Fixtures - Refractory Cement Blocks - Plates - Welding Electrodes under Chapter 8311 - Steel Items-Beams falling under Chapter 72 - HELD THAT:- We are not able to persuade ourselves to take any different view of the matter than the one which has been taken by this Court in the matter of AMBUJA CEMENTS EASTERN LTD. VERSUS COMMISSIONER OF C. EX., RAIPUR [2010 (4) TMI 429 - CHHAITISGARH HIGH COURT] where Welding Electrode has already been considered to be input for allowing CENVAT Credit. This appeal deserves to be and is hereby dismissed.
|