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2016 (11) TMI 1326 - AT - Central ExciseCENVAT credit on items like on items like channel, plates, copper/aluminum PVC cable, shape and section, gasket etc - manufacturer of sugar and molasses - pollution control equipments - use of bio-gas in manufacture - Held that: - there is no dispute of the appellant having fabricated the biogas plant which is admittedly pollution control equipment. Further, the gas emerging from the biogas plant is also utilized in manufacture of excisable goods. Accordingly, we hold that the appellant is eligible for Cenvat credit for the inputs utilized by them in the manufacture of biogas plant. Accordingly appeal number 2471/2007 is allowed with consequential benefits, if any. In view of the change in the provisions of Cenvat credit and now the credit being available on all the items utilized in the factory of production, we hold that the appellant is entitled to Cenvat credit on all the items in question including welding electrodes. We have been informed that the issue of Cenvat credit on welding electrodes utilized for the purpose of repair and maintenance is pending consideration before Hon’ble Apex Court, but no stay have been granted of the orders of the Tribunals and High Courts wherein credit have been allowed. As we have allowed credit on welding electrodes in several other appeals before this tribunal, for the sake of consistency we allow credit in this appeal also. This appeal is allowed with consequent benefits, if any, to the assessee
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