2016 (10) TMI 1169 - AT - Central Excise

CENVAT credit - whether credit is admissible on welding electrodes used for repair and maintenance of capital goods? - Held that - The issue stands covered by the decision of the Tribunal passed in the case of M/s India Cements Ltd. Vs Commissioner CCE&ST Hyderabad 2016 (6) TMI 1143 - CESTAT HYDERABAD where it was held that credit on welding electrode used for repair and maintenance of capital goods is admissible - appeal allowed.

Summary

The judgment by Appellate Tribunal CESTAT Hyderabad states that credit on welding electrodes used for repair and maintenance of capital goods is admissible, citing previous decisions. The impugned order is set aside, and the appeal is allowed with consequential reliefs.