Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2015 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2015 (3) TMI 298 - AT - Central ExciseCENVAT Credit - Whether welding electrodes used for repair and maintenance of the plant and machinery are eligible for cenvat credit or not - Held that:- issue stands decided in the appellant’s favour by the judgement of the Chhattisgarh High Court in the case of Ambuja Cements Eastern Ltd. Vs. CCE, Raipur reported in [2010 (4) TMI 429 - CHHAITISGARH HIGH COURT] and also by the judgement of the Hon’ble Rajasthan High Court in the case of Hindustan Zinc Ltd. Vs. Union of India reported in [2008 (7) TMI 55 - HIGH COURT RAJASTHAN]. There is also another judgement of the Hon’ble Karnataka High Court in the case of CCE Vs. Alfred Herbert (I) Ltd. reported in [2010 (4) TMI 424 - KARNATAKA HIGH COURT], wherein also the same view has been taken. In view of this, the impugned order is not sustainable. The same is set aside - Decided in favour of assesse.
|