CENVAT on welding electrodes

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..... We are manufacturer of chemicals. To run the plant smoothly and keep it in good working condition there is always need of repair and maintenance of plant. Welding electrodes are use in repair and maintenance work. There are several case laws in support where CENVAT is allowed and there are many case laws against the assesses. My query is in current scenario i.e. current definition of input is cenv .....

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..... at available now? - Reply By PAWAN KUMAR - The Reply = You may claim cenvat credit as inputs. - Reply By Kameshwar Tiwari - The Reply = Sure. As per current difinition of input services the cenvat on electrodes can be taken as inputs. - Reply By phani raju konidena - The Reply = My dear Yatin Bhopi, You can take the cenvat credit on welding electrodes, which are used in repair and mainte .....

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..... nance of Plant Machinery. as per the following latest CESTAT cases laws. 1. In the case of THE KANORIA SUGAR GENERAL MANUFACTURING COMPANY LTD Vs. CCE, Allahabad reported in 2013 (7) TMI 787 - CESTAT NEW DELHI the CESTAT Bench of Delhi while allowing the appeal has held that CENVAT - Welding electrodes used for repair and maintenance of plant and machinery are eligible for CENVAT Cred .....

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..... it Order set aside and appeal allowed: CESTAT [ paras 7 8]. 2. In another case of DSCL SUGAR Vs. CCE, Lucknow reported in 2013 (7) TMI 786 - CESTAT NEW DELHI the same bench allowing the appeal has held that CENVAT - Welding electrodes used for repair and maintenance of plant and machinery are eligible for CENVAT Credit Order set aside and appeal allowed: CESTAT [ paras 7 8]. .....

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..... With regards, K.PHANI RAJU - CENVAT on welding electrodes - Query Started By: - Yatin Bhopi Dated:- 16-1-2014 Central Excise - Got 3 Replies - Central Excise - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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