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2009 (9) TMI 490 - AT - Central ExciseCenvat credit-capital goods- whether ‘welding electrodes’ used with welding machines for repair and maintenance of plant and machinery are eligible for Cenvat credit as capital goods? Held that- As regards the eligibility of Oxygen, Acetylene and Helium gases used for the purpose of maintenance and repair of plant and machinery, the same cannot be treated as inputs, as, held by Division Bench of this Tribunal in case of Vikram Cement v. CCE, Indore, only those goods which forms part of the process carried out by a manufacturer for converting raw material into finished goods can be considered as inputs and the goods which are not integrally connected with the process of manufacture resulting in utilization of such product directly or indirectly in the manufacture of the finished product, cannot be said to be input. Therefore, Oxygen, Helium and Acetylene gases used for repair and maintenance of plant and machinery are not covered by the definition of inputs. In view of the above discussion while I hold that Cenvat credit is eligible in respect of welding electrodes as capital goods, the Cenvat credit is not available in respect of Oxygen, Helium and Acetylene gases used for maintenance and repair of the plant and machinery.
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