2015 (3) TMI 298 - AT - Central Excise

CENVAT Credit - Whether welding electrodes used for repair and maintenance of the plant and machinery are eligible for cenvat credit or not - Held that - issue stands decided in the appellant s favour by the judgement of the Chhattisgarh High Court in the case of Ambuja Cements Eastern Ltd. Vs. CCE, Raipur reported in 2010 (4) TMI 429 - CHHAITISGARH HIGH COURT and also by the judgement of the Hon ble Rajasthan High Court in the case of Hindustan Zinc Ltd. Vs. Union of India reported in 2008 (7) TMI 55 - HIGH COURT RAJASTHAN . There is also another judgement of the Hon ble Karnataka High Court in the case of CCE Vs. Alfred Herbert (I) Ltd. reported in 2010 (4) TMI 424 - KARNATAKA HIGH COURT , wherein also the same view has been taken. In view of this, the impugned order is not sustainable. The same is set aside - Decided in favour of assesse.

Summary

The judgment by Appellate Tribunal CESTAT NEW DELHI in 2015 ruled in favor of the appellant regarding the eligibility of cenvat credit for welding electrodes used in plant and machinery repair. The decision was influenced by previous judgments from Chhattisgarh, Rajasthan, and Karnataka High Courts. The impugned order was set aside and the appeal was allowed.