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2019 (1) TMI 425 - AT - Central ExciseCENVAT Credit - capital goods - MS Angles, Plates, etc. - welding electrodes - insertion of Explanation -2 to Rule 2(k) of CCR, 2004 i.e., 07.07.2009 - Held that:- Non’ble Madras High Court in the case of M/s. Thiru Arooran Sugars [2017 (7) TMI 524 - MADRAS HIGH COURT] has held that MS Angles, Channels, etc., being an integral part of capital goods and manufacturing of final goods, are eligible for credit - the denial of Credit on MS Angles, Plates, etc., is not sustainable - credit allowed. CENVAT Credit - Welding Electrodes used for repair and maintenance purposes - Held that:- An identical issue has already been considered and laid to rest by this Bench of the Tribunal in the case of M/s. UltraTech Cements Ltd. [2018 (7) TMI 677 - CESTAT CHENNAI], where it was held that the appellants are eligible for credit on same issue - credit allowed. Appeal allowed - decided in favor of appellant.
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