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2016 (1) TMI 690 - CESTAT MUMBAI

2016 (1) TMI 690 - CESTAT MUMBAI - TMI - 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 has used welding electrodes for repair and maintenance of plant and machinery. On going through the judgments cited by both sides, it is observed that cenvat credit on welding electrodes if used for repair and .....

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credit is available on 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. 2. Shri Prasad Paranjape, learned counsel for the appellant, submits that they made a claim before the original authority that since the welding electrode was used in repair and maintenance of plant and machinery, the same can be allowed credit under capital goods. He submits that the issue in question has be .....

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ndhra Sugars Ltd. reported in 2014 (305) 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 machinery is admissible. 4. Shri V.K. Shastri, learned Asstt. Commissioner (AR) appearing for the Revenue, relies on the impugned order. In support of his contention, he placed reliance on the following judgmen .....

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