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2017 (5) TMI 629 - AT - Central ExciseCENVAT credit - welding electrodes - whether respondent is eligible to avail CENVAT credit on the Central Excise duty paid on welding electrodes which is consumed in the respondent's factory exclusively use for repair and maintenance of machinery? - Held that: - identical issue decided in the case of SREE RAYALASEEMA HI-STRENGTH HYPO LTD. Versus COMMR. OF CUS. & C. EX., TIRUPATI [2012 (11) TMI 255 - ANDHRA PRADESH HIGH COURT], where it was held that Once the assessee availed credit u/r 2(k) of the Rules of 2004 without entitlement it amounts to contravention of the rule with the intention of evading payment - the appellant is eligible for Cenvat Credit on the impugned goods - the first appellate authority has followed the judicial discipline by following order of this Tribunal in respect of the identical issues that also in respect of same assessee - appeal dismissed - decided against Revenue.
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