2016 (10) TMI 1058 - AT - Central Excise

CENVAT credit - welding electrodes - whether the appellants are eligible for credit on Welding Electrodes and Gases used for the repair and maintenance of plant/machinery during the period November 2011 to June 2012? - Held that - in the case of Ramala Sahkari Chini Mills Ltd. 2016 (2) TMI 902 - SUPREME COURT the Honorable Larger Bench of the Apex Court held that the word includes in the definition of inputs during the relevant period cannot be considered to have a restrictive meaning - appeal allowed - decided in favor of appellant.

Summary

The Appellate Tribunal CESTAT in Hyderabad ruled that the appellants are eligible for credit on Welding Electrodes and Gases used for plant/machinery repair and maintenance during Nov 2011 to June 2012. The judgment cited previous cases and held that the demand was unsustainable. The impugned order was set aside, and the appeal was allowed with consequential reliefs.