Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 128 - AT - Central ExciseCENVAT credit - inputs/capital goods/input services - Welding Electrodes - whether credit is admissible to welding electrodes used for repair and maintenance of capital goods? - Held that: - The Larger Bench in the case of Ramala Sahkari Chini Mills Ltd. Vs. Commissioner of Central Excise, Meerut - I [2016 (2) TMI 902 - SUPREME COURT] had observed that the definition of 'inputs' in the CENVAT Credit Rules as it stood prior to 1.4.2011 cannot be given a restrictive meaning - the denial of credit is unjustified and the appellants are eligible for credit - appeal allowed.
|