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2017 (6) TMI 758 - AT - Central ExciseCENVAT credit - welding electrodes - wash oil used within the factory - Held that: - the subject items viz. welding electrodes and wash oil have been used in the process of manufacturing iron and steel items by the appellant assessee - In the case of welding electrodes, the benefit of Cenvat credit has been allowed to the appellant in their own case M/s Steel Authority of India Ltd. Versus CCE, Raipur [2017 (5) TMI 1134 - CESTAT NEW DELHI]. Wash oil is used for removing the impurities of the coal, which is used as fuel during the manufacturing of steel items by the appellant. There is no dispute of the fact that such use of wash oil is within the factory premises and is being used in relation to manufacturing only by the appellant - credit allowed. Appeal allowed - decided in favor of appellant.
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