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2009 (9) TMI 484 - CESTAT, NEW DELHICenvat Credit- Inputs- Welding electrodes apparently used in connection with repair and maintenance of pipelines in factory of manufacturer. Electrodes obviously used in welding machines. However, Tribunal in case of Vikram Cement [2009(242) ELT 545 (Tri.)] held that welding electrodes cannot be considered as inputs within meaning of expression under Cenvat Credit Rules, 2002. Demand-Limitation- Periodical returns filed including returns under Rule 57AE of erstwhile Central Excise Rules, 1944 where description of goods on which credit taken, furnished. No provision shown where use of every input/capital goods to be separately mentioned by party in returns. Invocation of extended period of limitation not justified. Penalty- disputes and differing decisions on availability of credit on welding electrodes. No justification for for imposition of penalty.
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