https://www.taxtmi.com/caselaws?id=246717 The judgment by Ms. Archana Wadhwa of the Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant regarding the availability of cenvat credit for welding electrodes used in fabricating and installing capital goods. The court held that welding electrodes essential for fabricating storage tanks and new machinery platforms qualified as modvatable capital goods. The demand for credit availed between January 2006 to October 2006 was deemed barred by limitation as there was no evidence of malafide intentions. The impugned orders were set aside, and the appeals were allowed with consequential relief to the appellant. en-us Fri, 21 Dec 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:44:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246717 The judgment by Ms. Archana Wadhwa of the Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant regarding the availability of cenvat credit for welding electrodes used in fabricating and installing capital goods. The court held that welding electrodes essential for fabricating storage tanks and new machinery platforms qualified as modvatable capital goods. The demand for credit availed between January 2006 to October 2006 was deemed barred by limitation as there was no evidence of malafide intentions. The impugned orders were set aside, and the appeals were allowed with consequential relief to the appellant. Case-Laws Central Excise Fri, 21 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246717