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2022 (9) TMI 62 - AT - Central ExciseCENVAT Credit - inputs - HR Coils and welding electrodes used for lining the plant and in its maintenance - Rule 2 (k) of CCR, 2004 or not - HELD THAT:- As may be seen “all goods used in the factory by the manufacturer all final products” qualify as inputs under CCR. Therefore, Cenvat credit is admissible on such goods. There is no dispute that the welding electrodes were used for maintenance of the plant and the HR Coils/Sheets were used in making lining around the furnaces in the plant. Evidently, the plant will be within the factory. Since the HR Coils as well as the welding electrodes are used within the factory of manufacturer, Cenvat credit is admissible on both as inputs. This issue is no longer resintegra and the jurisdictional High Court of Andhra Pradesh has, in the case of SREE RAYALASEEMA HI-STRENGTH HYPO LTD. VERSUS COMMR. OF CUS. & C. EX., TIRUPATI [2012 (11) TMI 255 - ANDHRA PRADESH HIGH COURT] held that the goods in used their repair and maintenance qualify as inputs under Rule 2 (k) of CCR. The appellant is entitled to Cenvat credit as inputs on the HR Coils/Sheets and welding electrodes used in repair and maintenance of the capital goods. The impugned order cannot, therefore, be sustained. Appeal allowed - decided in favor of appellant.
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