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2017 (1) TMI 485 - AT - Central ExciseCement - CENVAT credit - welding electrodes and gases used in repair, maintenance of capital goods - Held that: - the definition of ‘input’ post 1-3-2011, is more expansive, broadbanded and includes ‘all goods used in the factory, there being no caveat, that such goods should only be ‘used in or in relation to manufacture of final products. Reliance placed in the case of M/s. Cement Corporation of India v. CCE, Hyderabad [2016 (7) TMI 490 - CESTAT HYDERABAD], involving period 1-11-2011 to 31-10-2012 after the said amendment, has held that the credit cannot be denied on welding electrodes used for repair and maintenance. Credit allowed - appeal allowed - decided in favor of appellant.
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