Appellate Tribunal Allows Cenvat Credit for Explosives & Welding Electrodes in Captive Mines

The appellate tribunal in New Delhi allowed the appeal regarding denial of cenvat credit for explosives and welding electrodes used in captive mines, citing a Supreme Court decision that inputs used within factory premises are eligible for credit. The impugned order was set aside, and the appeal was allowed with consequential relief.

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The appellate tribunal in New Delhi allowed the appeal regarding denial of cenvat credit for explosives and welding electrodes used in captive mines, citing a Supreme Court decision that inputs used within factory premises are eligible for credit. The impugned order was set aside, and the appeal was allowed with consequential relief.

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