2014 (2) TMI 1303 - AT - Central Excise

Welding electrodes for capital goods repair eligible for Cenvat credit

The Appellate Tribunal CESTAT, New Delhi held that welding electrodes for capital goods repair are eligible for Cenvat credit. The Revenue's appeal was ... CENVAT credit - welding electrodes used in repair and maintenance of capital goods - Held that: - the issue is no more res integra and stands settled by various decisions of High Courts that welding electrodes used for repair and maintenance are admissible Cenvatable goods - reliance placed in the case of AMBUJA CEMENTS EASTERN LTD. Versus COMMISSIONER OF C. EX., RAIPUR [2010 (4) TMI 429 - CHHAITISGARH HIGH COURT] - credit allowed - appeal dismissed - decided against Revenue. The Appellate Tribunal CESTAT, New Delhi ruled that welding electrodes used for repair and maintenance of capital goods are admissible as Cenvatable goods based on previous court decisions. The Revenue's appeal was rejected, and the cross objection was also disposed of. Key cases referenced include Ambuja Cements Eastern Ltd. vs. CCE, Raipur 2010, Hindustan Zinc vs. Union of India 2008, and CCE, Bangalore-I vs. Alfred Herbert (India) Ltd. 2010.