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2016 (12) TMI 1047 - AT - Central ExciseCenvat Credit - Welding Electrodes used as inputs for repair and maintenance of capital goods in the factory of manufacture of sugar - Held that: - the decision in the case of Ganga Kishan Sahkari Chinni Mills Ltd. Vs. Commissioner of Central Excise, Meerut-I [2015 (10) TMI 2526 - CESTAT ALLAHABAD] relied upon, where it was held that the Cenvat credit of duty paid on welding electrodes used in repair and maintenance of capital goods is treated as inputs and is admissible - Following the decisions of this Tribunal, I hold that in the present four cases Cenvat credit of duty paid on welding electrodes used for repair and maintenance of capital goods is admissible to the appellant - appeal allowed - decided in favor of appellant-assessee.
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