Forgot password
New User/ Regiser
⇒ Register to get Live Demo
2008 (7) TMI 55 - HC - Central Excise
Credit on welding electrodes credit denied on ground that welding electrodes do not fall under any of the heads mentioned in Rule 2 of CCR revenue plea is that goods are used for repairing/maintenance of the capital goods, are not eligible for credit - assessee pleaded that electrodes are accessories of machinery for soldering, brazing or welding so they are eligible as capital good for credit welding electrodes are covered under the definition of capital goods credit is entitled