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2018 (3) TMI 828 - AT - Central ExciseCENVAT credit - various steel items and welding electrodes which has been used for fabrication/repair and maintenance of plant and machinery or not - Held that: - reliance placed in the decision in the case of M/s Singhal Enterprises Pvt. Ltd. vs. Commissioner Customs & Central Excise, Raipur [2016 (9) TMI 682 - CESTAT NEW DELHI], wherein this Tribunal held that if the steel items has been used for fabrication of various steel items although and used in manufacture of excisable goods the assessee is entitled to avail Cenvat Credit - on the steel items the appellant is entitled to avail Cenvat Credit. In the case of Ambuja Cements Eastern Ltd. vs. CCE [2010 (4) TMI 429 - CHHAITISGARH HIGH COURT], the Hon'ble Chattisgarh High Court held that the welding electrodes used for repair and maintenance of plant and machinery is entitled to avail Cenvat Credit. Appeal allowed - decided in favor of appellant.
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