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2016 (7) TMI 490 - CESTAT HYDERABAD

2016 (7) TMI 490 - CESTAT HYDERABAD - TMI - Denial of credit on welding electrodes used for repair and maintenance - appellants are manufacturers of cement and cement clinker and are availing credit on inputs and capital goods - Held that:- Relying upon the judgments laid in Bhushan Steel Ltd (2015 (10) TMI 1370 - CESTAT NEW DELHI) and Kisan Cooperative Sugar Factory Ltd (2013 (8) TMI 98 - CESTAT NEW DELHI ), hold that credit is admissible. Welding electrodes used for repair and maintenance of p .....

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nputs and capital goods. During the period 01-11-2011 to 31-10-2012, they availed credit of duty paid on welding electrodes to the tune of ₹ 1,87,748/-. Department was of the view that credit on welding electrodes as inputs is in admissible. A show cause notice was issued. Both the authorities below held that credit on welding electrodes used for repair and maintenance is in admissible. Henc this appeal. 3. The learned counsel appearing for appellant Shri Lalit Mohan Chandna submitted that .....

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Factory Ltd Vs CCE, Meerut 2013(296) ELT 523(Tri-Del). 4. The learned counsel adverted to the amendment brought forth to the definition of inputs w.e.f. 01-04-2011. The definition provides that inputs means all goods used in the factory by the manufacturer of the final product . The definition excludes only goods which have no relationship, whatsoever with the manufacture of final product . The period involved in the present case is November, 2011 to October, 2012. The Board vide circular No.943 .....

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