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2018 (2) TMI 1608 - AT - Central ExciseCENVAT credit - steel items - welding electrodes - whether the assessee is entitled to steel items used in manufacturing of structures items which are embedded to earth? - Held that: - in the case of Kisan Sahkari Chini Mills Ltd. v. CCE, Meerut-II [2017 (1) TMI 1479 - CESTAT ALLAHABAD], this Tribunal has allowed CENVAT credit on the steel items and welding electrodes used in the factory of production for manufacture of excisable goods as inputs as defined in section 2(g) of CCR 2002 - credit allowed. Welding electrodes - Held that: - the welding electrodes has been used for repairs and maintenance of plant and machinery which has been ultimately used for manufacturing of final product - credit allowed. Extended period of limitation - Held that: - there were contrary decisions during that impugned period for availment of Cenvat credit on items in question - extended period not invokable. Appeal allowed - decided in favor of appellant.
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