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2017 (5) TMI 941

Head Note:
CENVAT credit - welding electrode - It is the case of the appellant that welding electrodes were used by them for fabrication/installation of various machineries in the factory premises - CENVAT credit is sought to be denied by recording that welding electrodes were used for repairing and maintenance of plant and machinery - Held that: - welding electrodes were used only for installation of capital goods and were not used for repair and maintenance of plant and machinery is also not supported by any evidence - the claim of the appellant that the welding electrodes are used for fabrication of supporting structure and capital goods being not contraverted, the ratio of the decision of Sree Rayalaseema Hi-Strength Hypo Ltd [2012 (11) TMI 255 - ANDHRA PRADESH HIGH COURT], covers the issue of assessee, where it was held that unless the welding electrodes used in the manufacture of capital goods, which are thereafter used in the factory do not qualify as inputs, CENVAT credit cannot be claimed - credit allowed - appeal allowed - decided in favor of assessee.


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