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2016 (4) TMI 686 - AT - Central ExciseEligibility of Cenvat credit - availed on inputs “Welding Electrodes” - used inputs for repair and maintenance of the plant and machinery which are used in the manufacture of final products - Held that:- the appellant’s contention that the definition of 'Input' is very wide and that welding electrodes were used “in or in relation to the manufacture of final product whether directly or indirectly” and the expression “used in the factory of manufacturer” are both satisfied in the instant case. Therefore, by following various judgments and the very definition of 'input', the impugned order is set aside. - Decided in favour of appellant with consequential relief
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