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2016 (7) TMI 1073 - HC - Central ExciseCenvat credit on welding rods/electrodes and asbestos sheets - scope of definition of 'inputs', as contemplated by Rule 2(k) of Cenvat Credit Rules, 2004 - Held that:- the term 'inputs', is wide enough to cover all the goods, except the goods specifically mentioned in the definition, inputs used in or in relation to the manufacture of the final product, whether directly or indirectly or whether it contained the final products or not. Judicial pronouncements extracted supra, makes it abundantly clear that welding electrodes used for repair and maintenance of machineries, in relation to manufacture of the final product, namely sugar, is eligible for Cenvat credit. - Decided in favor of assessee.
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