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2023 (7) TMI 541 - HC - Central ExciseCENVAT Credit - capital goods or not - Welding Electrodes used for repair and maintenance of plant and machinery as well as other welding work in building area - Whether the Tribunal is correct in deciding the issue which is sub-judice before the Hon’ble Supreme Court as the SLP filed by the department against the relied upon judgment of the Hon’ble Rajasthan High Court is pending for decision? 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. Since the controversy raised in these appeals has been set at rest by the Division Bench of this Court by judgment passed in Hindustan Zinc Ltd.’s case, while answering the question framed in these appeals in favour of the assessee, it is deemed appropriate to allow these appeals in terms of the judgment passed by the Division Bench of this Court in Hindustan Zinc Ltd.’s case. Application disposed off.
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