2007 (10) TMI 120 - AT - Central Excise

Inputs such as Electrodes, G.C.sheets and CC steel profile are used for mfg. of parts & components means for repair or maintenance are eligible for credit Input Tower Material used for transmission of electricity not for mfg. parts and components is not eligible for credit.

Summary

The Appellate Tribunal CESTAT, Kolkata ruled that Electrodes, G.C./G.P. Sheets, and CC Steel Profile are eligible for Cenvat credit as inputs for manufacturing parts. However, Tower Materials are not eligible for credit as they are used for transmission of electricity, not for manufacturing components. The Department's appeal was partly allowed.