2017 (9) TMI 1623 - AT - Central Excise

CENVAT credit - inputs - Welding Electrodes - Packing and joining - Held that - the issue has been decided by the Hon ble Chhattisgarh High Court in the case of M/s Ambuja Cements Eastern Ltd. 2010 (4) TMI 429 - CHHAITISGARH HIGH COURT wherein it have been held that various items used in repair and maintenance of plant are entitled for Cenvat credit - packing and joining and welding electrodes used by the appellant for repair and maintenance of plant and machinery. These are inputs to the capital goods - credit allowed - appeal allowed.

Summary

The Appellate Tribunal CESTAT ALLAHABAD allowed the appeal stating that welding electrodes and packing and joining materials are considered inputs for capital goods, entitling the appellant to Cenvat credit. The decision was based on a previous ruling by the Hon'ble Chhattisgarh High Court. The impugned order was set aside.