2014 (4) TMI 1144 - AT - Central Excise

Cenvat credit - duty paid on the welding electrodes and gases used for repair and maintenance of the capital goods - Held that - issue stands decided by various decisions of the High Court and followed by the Tribunal in the case of Maihar Cement Vs. CCE, Bhopal 2012 (5) TMI 550 - CESTAT NEW DELHI . Therefore, by following the same, the impugned order is set aside. - Decided in favour of assessee

Summary

The judgment by Appellate Tribunal CESTAT NEW DELHI in 2014 (4) TMI 1144 involved the issue of availing Cenvat credit on duty paid for welding electrodes and gases used in repair and maintenance of capital goods. The decision allowed the appeal, citing precedent from Maihar Cement Vs. CCE, Bhopal - 2013 (296) ELT 209 (Tri.-Del.).