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2015 (3) TMI 33 - AT - Central ExciseInput service credit - welding electrodes - nexus for manufacturing of the final product - Held that:- In the case of Samruddhi Cement Ltd.(2012 (9) TMI 885 - CESTAT NEW DELHI) this Tribunal has considered the decisions of various Hon'ble High Court namely Ambuja Cements Ltd. [2010 (4) TMI 429 - CHHAITISGARH HIGH COURT ], Alfred Herbert (I) Ltd. [2010 (4) TMI 424 - KARNATAKA HIGH COURT], Hindustan Zinc Ltd. [2008 (7) TMI 55 - HIGH COURT RAJASTHAN] and Sree Rayalaseema Hi-Strength Hypo Ltd. (2012 (11) TMI 255 - ANDHRA PRADESH HIGH COURT) - appellant is entitled to take Cenvat Credit on welding electrodes which have been used for repairs and maintenance and plant and machinery. - impugned orders are set aside - Decided in favour of assessee.
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