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2016 (12) TMI 1121 - CESTAT NEW DELHICENVAT credit - steel items namely, MS Channels, Beams, Joists, rounds, sheets, angle, plates etc. for fabrication and erection of various technological structures and also oxygen gas, welding electrodes for repair and maintenance of plant and machineries falling under Chapter 84 of the Tariff Act - Held that: - I find that relying on the judgment of Hon’ble Gujarat High Court, this Tribunal in the cases of M/s. Singhal Enterprises Pvt. Ltd. V. CC & CE, Raipur [2016 (9) TMI 682 - CESTAT NEW DELHI], M/s. Topworth Steels and Powers Pvt. Ltd. vs. CCE, Raipur [2016 (9) TMI 1229 - CESTAT NEW DELHI], Monnet Ispat & Energy Ltd. vs. CCE, Raipur [2016 (1) TMI 917 - CESTAT NEW DELHI] has allowed the cenvat benefit on the disputed steel items. I also find that the Hon’ble Chattisgarh High court in the case of Ambuja Cements Eastern Ltd.[2010 (4) TMI 429 - CHHAITISGARH HIGH COURT], have allowed cenvat benefit on Oxygen / Arzan gas and welding electrodes used for repair and maintenance of plant and machineries. Further, this Tribunal in the case of Singhal Enterprises Pvt. Ltd and M/s. Topworth Steels and Powers Pvt. Ltd. has also allowed the cenvat benefit on Oxygen gas and welding electrodes used within the factory for repair and maintenance of the machines/machineries. Appeal allowed - decided in favor of appellant.
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