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2015 (10) TMI 285 - AT - Central ExciseDenial of CENVAT Credit - whether Nitrogen Cylinders and Welding Electrodes used by the appellants in their factory are eligible for Cenvat Credit - Held that:- Subject cylinders are used for filling Nitrogen gas which is used in the analytical laboratory as well as the process plant and these cylinders are used for the storage of Nitrogen gas which is utilized for in or in relation to manufacture of finished excisable goods. It is observed that the capital goods are defined to mean inter alia, "storage tank used in the factory of the manufacturer of the final products." From the usage of the subject Nitrogen Cylinder, it is clear that they are used for storing the Nitrogen Cylinder and therefore serves the purpose of storage tank. - As regards Welding Electrodes, it has been held that the Welding Electrodes are eligible for Cenvat Credit either as capital goods, or as inputs under Rule 2(g) of Cenvat Credit Rules 2002, by this Hon'ble Tribunal the case of Hindustan Zinc Ltd. Vs. Commissioner of Central Excise, Jaipur [2009 (9) TMI 788 - CESTAT NEW DELHI], and the Hon'ble High Court of Uttarakhand in the case of Commissioner of Central Excise Vs. ACC Glass containers Ltd.[2013 (10) TMI 194 - UTTARAKHAND HIGH COURT]. In view of the same, it is held that the appellants are eligible for Cenvat Credit on welding electrodes. - Decided in favour of assessee.
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