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2019 (2) TMI 405 - AT - Central ExciseCENVAT Credit - capital goods - welding electrodes used for fabrication and repairs and maintenance within the factory premises - time limitation - Held that:- In the appellant’s own case on similar and identical issue of denial of CENVAT credit on welding electrodes was decided by this Bench in M/S ULTRATECH CEMENTS LTD. VERSUS THE COMMISSIONER C. CE&ST, GUNTUR [2016 (10) TMI 1169 - CESTAT HYDERABAD] which holds a view that appellant are eligible for CENVAT credit. Supreme Court in the case of Ramala Sahkari Chini Mills Ltd [2016 (2) TMI 902 - SUPREME COURT] has held that welding electrodes used in the maintenance of machines are eligible for CENVAT credit. Credit allowed - appeal allowed - decided in favor of appellant.
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