TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
When case Id is present, search is done only for this
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Case Laws
of of All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Appeal denied on Modvat credit for welding electrodes used in capital goods repair.</h1> <h3>ADITYA CEMENT Versus COMMISSIONER OF C. EX., JAIPUR</h3> ADITYA CEMENT Versus COMMISSIONER OF C. EX., JAIPUR - 2007 (219) E.L.T. 629 (Tri. - Del.) Issues involved: Denial of Modvat credit on welding electrodes used for repairs/maintenance of capital goods.Summary:The appeal was filed against the denial of Modvat credit on welding electrodes used for repairs/maintenance of capital goods. The appellant argued that previous decisions by Division and Single Benches of the Tribunal, such as in the case of India Sugars and Refineries Ltd., supported the eligibility of welding electrodes for Modvat credit. Additionally, the appellant cited a High Court decision rejecting a reference application against allowing Modvat credit on welding electrodes. However, the learned SDR contended that the Larger Bench decision in the Jaypee Rewa Plant case should be followed, as confirmed in the Tribunal's final order in the case of M/s J.K. Cement Works. It was emphasized that the decision of a Larger Bench is binding on other Benches of the Tribunal and subordinate authorities. Consequently, the impugned order was upheld, and the appeal was rejected. The judgment was pronounced on 29-3-2007.
TaxTMI 
TaxTMI 
