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of <h1>Appellate Tribunal allows CENVAT credit for welding electrodes in manufacturing process</h1> <h3>M/s ECHJAY FORGINGS PVT LTD Versus COMMISSIONER OF CENTRAL EXICSE</h3> The Appellate Tribunal CESTAT MUMBAI held that the appellant can claim CENVAT credit for welding electrodes used in repairing and maintaining inputs for ... Availment of CENVAT Credit - Whether the appellant is entitled to take CENVAT credit on welding electrodes which has been used in the repair and maintenance of inputs which has gone into manufacturing of final product - Held that:- Following decision in Supreme Court in thecase of Union of India vs. Hindustan Zinc Ltd. - [2006 (11) TMI 551 - SUPREME COURT OF INDIA] it is held that the assessee is entitled to avail input credit on welding electrodes which has been used for repair and maintenance of plant and machinery - Decided in favour of assessee. The Appellate Tribunal CESTAT MUMBAI ruled that the appellant is entitled to take CENVAT credit on welding electrodes used in repair and maintenance of inputs for manufacturing final products. The decision is based on previous High Court cases and the appellant is allowed to avail input credit on welding electrodes. The impugned order is set aside, and the appeal is allowed with consequential relief.
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