https://www.taxtmi.com/caselaws?id=126584 The Appellate Tribunal CESTAT, Kolkata, in two Appeals filed by the Department, ruled on the admissibility of input duty credit for Welding Electrodes used in maintenance and repair of machinery. Citing the precedent set by a previous case and upheld by the Supreme Court, the Tribunal concluded that such credit was not admissible. The impugned Orders granting the credit were set aside, and the Department's Appeals were allowed. The Tribunal also rejected Stay Petitions, emphasizing the settled legal position on the issue. en-us Wed, 18 Feb 2009 00:00:00 +0530 Mon, 31 Jul 2017 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126584 The Appellate Tribunal CESTAT, Kolkata, in two Appeals filed by the Department, ruled on the admissibility of input duty credit for Welding Electrodes used in maintenance and repair of machinery. Citing the precedent set by a previous case and upheld by the Supreme Court, the Tribunal concluded that such credit was not admissible. The impugned Orders granting the credit were set aside, and the Department's Appeals were allowed. The Tribunal also rejected Stay Petitions, emphasizing the settled legal position on the issue. Case-Laws Central Excise Wed, 18 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126584