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M/s ACC Ltd. Versus Commissioner of Central Excise & Service Tax, LTU, Mumbai

2016 (1) TMI 690 - CESTAT MUMBAI

Cenvat credit - welding electrodes used in repair and maintenance of plant and machinery installed in the factory of the appellant, which is used in the manufacture of final product - Held that:- It is undisputed fact of the case that the appellant h .....

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missible. - Decided in favour of assessee. - Appeal No. E/1945/10 - Dated:- 21-12-2015 - SHRI RAJU, MEMBER (TECHNICAL) For the Petitioner : Shri Prasad Paranjape, Advocate For the Respondent : Shri V.K. Shastri, AC (AR) ORDER Per: Raju The appeal is .....

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used in repair and maintenance of plant and machinery installed in the factory of the appellant, which is used in the manufacture of final product. 2. Shri Prasad Paranjape, learned counsel for the appellant, submits that they made a claim before th .....

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unal, Hon ble High Courts and Hon ble Supreme Court. He placed reliance on the following case laws:- (i) UOI vs. Hindustan Zinc Ltd. reported in 2007 (214) ELT 510 (Raj.), which was upheld by the Hon ble Supreme Court reported in 2007 (214) ELT A115 .....

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ELT 150 (Tri.-Bang.), and (v) L.H. Sugar Factory Ltd. vs. CCE, Meerut-II reported in 2011 (272) ELT 275 (Tri.-Del.). He asserted that in view of the above judgments the cenvat credit on welding electrodes used in repair and maintenance of plant and m .....

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2008 (222) ELT 233 (Tri.-Kolkata). This judgment was upheld by the Hon ble Supreme Court reported in 2008 (229) ELT A127 (SC); (ii) Sree Rayalaseema Hi-Strength Hypo Ltd. vs. CC&CE, Tirupati reported in 2012 (278) ELT 167 (A.P.), and (iii) Lloyd .....

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