Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2005 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2005 (11) TMI 161 - AT - Central ExciseCenvat/Modvat - inputs - activity of welding the punctured tubes and pipes at regular intervals - Whether welding electrodes used directly or indirectly in relation to manufacture of final product ? - HELD THAT:- Applying the ratio of the judgment in the case of CCE, Chandigarh-II v. National Fertilizer Ltd. [2001 (10) TMI 111 - HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH], which in turn refers to two Supreme Court judgments, and by following the ratio of the Larger Bench judgments rendered in Modi Rubber Ltd. [2000 (5) TMI 64 - CEGAT, NEW DELHI] and Union Carbide Ltd. [1996 (6) TMI 308 - CEGAT, NEW DELHI-LB], the appellant's plea is required to be accepted. The inputs viz. Welding Electrodes, Oxyygen Gas and Acetylene Gas used for welding the punctured pipes carrying the hot sugar juice should be treated as part of process of manufacture and hence they are eligible inputs for the manufacture of the final product. The appeal is allowed with consequential relief, if any.
|