2014 (2) TMI 872 - AT - Central Excise

Availment of CENVAT Credit - Whether the appellant is entitled to take CENVAT credit on welding electrodes which has been used in the repair and maintenance of inputs which has gone into manufacturing of final product - Held that - Following decision in Supreme Court in thecase of Union of India vs. Hindustan Zinc Ltd. - 2006 (11) TMI 551 - SUPREME COURT OF INDIA it is held that the assessee is entitled to avail input credit on welding electrodes which has been used for repair and maintenance of plant and machinery - Decided in favour of assessee.

Summary

The Appellate Tribunal CESTAT MUMBAI ruled that the appellant is entitled to take CENVAT credit on welding electrodes used in repair and maintenance of inputs for manufacturing final products. The decision is based on previous High Court cases and the appellant is allowed to avail input credit on welding electrodes. The impugned order is set aside, and the appeal is allowed with consequential relief.