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2017 (6) TMI 1102 - AT - Central ExciseCENVAT credit - welding electrodes used directly or indirectly in relation to manufacture of final product - Held that: - perusal of the definition of inputs under the old Rules, 1944 and Rule 2 (k) of the CCR, 2004 and also the various decisions relied upon by the appellant wherein it has been consistently held that welding electrodes used for repair and maintenance of machinery is in relation to manufacture of final product and therefore, CENVAT credit is admissible. CENVAT credit - manufacture of pig iron which are further used for repair and maintenance of plant and machinery - Held that: - reliance placed in the case of CCE vs. Alfred Herbert (I) Ltd. [2010 (4) TMI 424 - KARNATAKA HIGH COURT] wherein the Hon’ble Karnataka High Court has held that CENVAT credit in respect of goods which were used for repair and maintenance of plant and machinery is admissible - credit allowed. Appeal allowed - decided in favor of appellant.
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