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2009 (7) TMI 217 - AT - Central ExciseCredit on welding electrodes used for repair of machinery - It was the claim of the appellants that the welding electrodes were the inputs used in relation to the manufacture of the final product namely cement. process of repairs and maintenance of the machinery used in the manufacture of the final product is not integrally related to the process of the manufacture of the final product and, therefore, the products utilized for the repairs and manufacture cannot be termed as input for the manufacture or having utilized in relation to manufacture of the final products. Activity of repairs and maintenance does not form part of the process of manufacture of the final product. Hence welding electrodes are not inputs and not eligible for credit Moreover, Credit held as not admissible by Tribunal Larger Banch in the matter of Jaypee Rewa Plant v. CCE, Raipur and SLP against such order rejected after recording reason Larger Banch decision binding on Tribunal SC order stating that on consideration of facts, SLP rejected - SLP rejected on consideration of facts means SLP rejected by passing speaking order Since in the adjudication order limitation aspect was not considered in the manner in which it ought to be considered, matter remanded to original authority to consider limitation Regarding definition of input, Court or Tribunal are not empowered to expand meaning of term under the guise of interpretation when the same defined by legislature - As far as penalty aspect is concerned the same will have to be considered alongwith the issue of bar of limitation.
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