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2016 (4) TMI 1031 - AT - Central ExciseDisallowance of Cenvat credit and imposition of penalty under Rule 15 of CCR - Welding electrodes used in repair and maintenance of already manufactured goods - Appellant contended that "input" as per definition means -all goods used in the factory by the manufacturer of the final product. Accordingly as electrodes have been admittedly used by the appellant-manufacturer in the factory of production, the Cenvat credit is allowable - Held that:- the appellant is entitled to take Cenvat credit on welding electrodes in view of the substituted definition of inputs with effect from 1/4/11. - Decided in favour of appellant with consequential relief
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