https://www.taxtmi.com/caselaws?id=369730 The appellant, engaged in manufacturing MS Tubes and Pipes, challenged the denial of Cenvat Credit on duty paid for welding electrodes used in machinery repair. Despite a one-day delay in filing the appeal, the issues favored the appellant, leading to the appeal proceeding without remand. Precedents supported the admissibility of welding electrodes for Cenvat Credit, resulting in setting aside the demand. Additionally, inspection and weighment charges were found not to contribute to the assessable value, following a relevant case law. Consequently, the impugned order was set aside, and the appeal was allowed with consequential relief. en-us Mon, 24 Sep 2018 00:00:00 +0530 Fri, 02 Nov 2018 13:39:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369730 The appellant, engaged in manufacturing MS Tubes and Pipes, challenged the denial of Cenvat Credit on duty paid for welding electrodes used in machinery repair. Despite a one-day delay in filing the appeal, the issues favored the appellant, leading to the appeal proceeding without remand. Precedents supported the admissibility of welding electrodes for Cenvat Credit, resulting in setting aside the demand. Additionally, inspection and weighment charges were found not to contribute to the assessable value, following a relevant case law. Consequently, the impugned order was set aside, and the appeal was allowed with consequential relief. Case-Laws Central Excise Mon, 24 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369730