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M/s. JSW Steel (Salav) Ltd. Versus Commissioner of Central Excise, Raigad

CENVAT credit - welding electrode - It is the case of the appellant that welding electrodes were used by them for fabrication/installation of various machineries in the factory premises - CENVAT credit is sought to be denied by recording that welding electrodes were used for repairing and maintenance of plant and machinery - Held that: - welding electrodes were used only for installation of capital goods and were not used for repair and maintenance of plant and machinery is also not supported by .....

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redit allowed - appeal allowed - decided in favor of assessee. - E/1129/12 - A/86780/17/SMB - Dated:- 22-3-2017 - Mr. M.V. Ravindran, Member (Judicial) Ms. Aparna H. Advocate, for appellant Shri H.M. Dixit, Asst. Commr (AR), for respondent ORDER Per: M.V. Ravindran This appeal is directed against order-in-appeal No.US/269/RGD/2012 dated 25.04.2012. 2. Heard both sides and perused the records. 3. The issue that falls for consideration is whether the appellant is eligible for CENVAT credit of weld .....

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aring, categorically took a stand that the welding electrodes were used for erection and installation of the structures which formed part of the capital goods and both the lower authorities have not disputed the detailed submissions made by appellant. I find that the Division Bench of the Tribunal, while considering identical issue in the case of Singhal Enterprises Pvt. Ltd. - 2016-TIOL-2451-CESTAT-DEL, has held in paragraph 12 as under:- 12. We have gone through the judgment of the Hon'ble .....

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that several High Courts have also allowed such credit considering the same as allowable within the definition of Input under the Cenvat Credit rules. One such reference can be made to the decision of the Hon'ble High Court of Chhattisgarh in the case of Ambuja Cements Eastern Ltd. Vs Commissioner of Central Excise, Raipur, 2010 (256) ELT 690 (Chhattisgarh) = 2010-TIOL-309-HC-CHHATTISGARH-CX, wherein welding electrodes used for repair and maintenance purpose were also held to be cenvatable. .....

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