Home Case Index All Cases Central Excise Central Excise + HC Central Excise - 2023 (7) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (7) TMI 388 - HC - Central ExciseCENVAT Credit - capital goods or not - Oxygen Gas & Acetylene Gas used for repairs and maintenance of plant and machinery - can be treated to be components/spares and/or accessories of welding machine falling under Heading 84.68 of Chapter 84 of the Tariff or not - HELD THAT:- This Court, in Hindustan Zinc Ltd.’s case [2008 (7) TMI 55 - RAJASTHAN HIGH COURT], while considering the question of law, whether welding electrodes used for repairing and maintenance of plant & Machinery both as capital goods as well as inputs, has answered the same in favour of the assessee and against the revenue. It is deemed appropriate to allow these appeal in terms of the judgment passed by the Division Bench of this Court in Hindustan Zine Ltd.’s case - application disposed off.
|