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2019 (6) TMI 317 - AT - Central ExciseCENVAT credit - inputs - welding electrodes used within the factory of manufacture after 01.04.2011 - HELD THAT:- It is not in dispute that the welding electrodes in question were used after 01.04.2011 when the definition of “inputs” has been enlarged to include all goods used in the factory of manufacture of the final products subject to some exceptions. The only exception which the department relies on is clause (F) of Rule 2(k) on the ground that the welding electrodes being used in the maintenance and repair of capital goods have no relationship whatsoever with the manufacture of the final products. If welding electrodes are used for repair and maintenance of machinery and such machinery are used in manufacture of final products and the welding electrodes are used within the factory of manufacture, they are squarely covered by the definition of “inputs” under Rule 2(k) of CENVAT Credit Rules 2004. Appellant are entitled to CENVAT Credit on the welding electrodes so used - credit allowed - appeal allowed - decided in favor of appellant.
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