2016 (12) TMI 706 - AT - Central Excise

Cenvat credit - whether credit is admissible on welding electrodes? - Held that - Welding electrodes was used for repair and maintenance activity within the factory. This tribunal in 2016 (1) TMI 1187 - CESTAT HYDERABAD had decided the issue in favour of the appellant in the appellants own case for the previous period. Following the same, I hold that the impugned order is not sustainable and the same is set aside and appeal is allowed with consequential reliefs if any.

Summary

The Appellate Tribunal CESTAT Hyderabad ruled in favor of the appellant regarding the admissibility of credit on welding electrodes used for repair and maintenance activities within the factory. The tribunal cited a previous order in the appellant's own case and allowed the appeal, setting aside the impugned order. (2016 (12) TMI 706 - CESTAT HYDERABAD)