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2020 (1) TMI 526 - AT - Central ExciseCENVAT Credit - capital goods - Welding Electrodes used for repair and maintenance of machinery in the factory - period from July 2007 to December 2011 - HELD THAT:- The issue is no more res integra. The Tribunal in appellant’s own case in ULTRATECH CEMENT LTD VERSUS CCCE & ST, GUNTUR, CCE & ST, TIRUPATI (VICE-VERSA) [2019 (2) TMI 405 - CESTAT HYDERABAD] has allowed the assessee’s appeal by relying upon the decision of the Hon’ble Apex Court in the case of RAMALA SAHKARI CHINI MILLS LTD. VERSUS COMMISSIONER CENTRAL EXCISE, MEERUT-I [2016 (2) TMI 902 - SUPREME COURT]. It was held that the welding electrodes used in the maintenance of machines are eligible for CENVAT credit. Appeal allowed - decided in favor of appellant.
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