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2017 (6) TMI 574 - HC - Central ExciseCENVAT credit - welding electrodes - whether CENVAT credit on welding electrodes, which were used in repairs and maintenance of machinery, and were used in manufacture of the final product, that is, paper, would be available to the Assessee? - Held that: - the said issue is covered by the judgment of the Division Bench of this Court in the matter of National Co-operative Sugar Mills Ltd., V. Commissioner of Central Excise, Madurai [2016 (7) TMI 1073 - MADRAS HIGH COURT], where it was held that Judicial pronouncements makes it abundantly clear that welding electrodes used for repair and maintenance of machineries, in relation to manufacture of the final product, namely sugar, is eligible for CENVAT credit - appeal allowed - decided in favor of appellant.
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