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2013 (6) TMI 634 - AT - Central ExciseCenvat Credit - welding electrodes - Held that - issue regarding availment of Cenvat credit in respect of duty paid on welding electrodes is settled by this Tribunal 2013 (6) TMI 615 - CESTAT NEW DELHI in appellant s own case. Tribunal relying on the decision of Chhattisgarh High Court in case of Ambuja Cement Eastern Ltd. Vs. CCE 2010 (4) TMI 429 - CHHAITISGARH HIGH COURT , judgement of Hon ble Rajasthan High Court in case of Hindustan Zinc Ltd. Vs. Union of India - 2008 (7) TMI 55 - HIGH COURT RAJASTHAN and the judgement of Hon ble High Court of Karnataka High Court in case of Alfred Herbert (India) Ltd. 2010 (4) TMI 424 - KARNATAKA HIGH COURT has held that the Cenvat credit in the duty paid on the welding electrodes is admissible to the assessee. - Decided in favor of assessee.
Issues:
Admissibility of Cenvat credit on duty paid on welding electrodes. Analysis: The case involved two appeals filed by M/s Triveni Engineering & Industries Ltd. and CCE, Meerut against the same Order-in-Appeal. The assessee, engaged in the manufacture of sugar and molasses, had wrongly taken Cenvat credit as capital goods on welding electrodes, leading to a Show Cause Notice demanding the credit amount along with interest and penalty. The original authority confirmed the demand and imposed a penalty, which was set aside by the Commissioner (Appeals). The main issue in the appeal was the admissibility of Cenvat credit on duty paid on welding electrodes. During the hearing, it was established that the issue of availment of Cenvat credit on welding electrodes had been settled by the Tribunal in the appellant's own case. The Tribunal referred to various judgments, including those of different High Courts, to support the admissibility of Cenvat credit on duty paid on welding electrodes. Relying on these precedents, the judge concluded that the assessee was entitled to avail Cenvat credit on duty paid on welding electrodes. Consequently, the order-in-appeal was set aside in favor of the assessee, leading to the rejection of the Revenue's appeal. In summary, the judgment resolved the issue by affirming the admissibility of Cenvat credit on welding electrodes based on established legal precedents and rulings. The decision favored the assessee, leading to the rejection of the Revenue's appeal.
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