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2009 (11) TMI 463 - CESTAT, BANGALORECenvat Credit - the appellants had received welding electrodes and availed input credit under rule 3 of Cenvat Credit Rules, 2004. These electrodes were used for repairing machinery within the factory. The demand is on the basis that the appellants had removed the inputs without reversing the credit availed. Held that - the inputs received were used for repair of the machinery installed in the factory of the appellants. It is not the revenue's case that the appellants had availed inadmissible credit. Find that the inputs were not removed outside the factory. In the circumstances, rule 3(5) could not be validly invoked. Accordingly, set aside the impugned order and allow these appeals.
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