9911796707
TMI Blog2016 (8) TMI 1110X X X X Extracts X X X X X X X X Extracts X X X X ..... Ambuja Cements Eastern Ltd. vs. CCE, Raipur [2010 (4) TMI 429 - CHHAITISGARH HIGH COURT], i find no merit in the denial of credit on these welding electrodes, so the impugned order is not sustainable on this issue. Cenvat credit - light fittings - these high-bay lighting systems were mounted on civil structures to illuminate the factory premises - Held that:- the admitted fact is that they are classified under the eligible Chapter Heading (Chapter 84, 85 and 9405) of the Tariff and are used by the manufacturer in the factory of manufacture. The items are light structures, lamps, high mast light, tubes/glass and fixtures. The eligibility for credit is thus satisfied. I find no substance in the reasoning of the Original Authority regardin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ighting fittings, he held that these high-bay lighting systems were mounted on civil structures to illuminate the factory premises. The credit on these items are not available as they become part of civil structure not liable to Central Excise duty. 2. Contesting the above finding of the Original Authority the learned Counsel for the appellant submitted that the welding electrodes are rightly eligible for credit as inputs in terms of Rule 2 (k) of Cenvat Credit Rules, 2004. The input as defined now covers goods used in the factory by the manufacturer of the final product. The exclusion under clause (F) is not attracted in this case. The welding electrodes have been used by the appellants both for fabrication of capital goods as well as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... examined appeal records. Regarding the eligibility of welding electrodes the issue has been settled in favour of the Assessee in various judicial pronouncement which are being followed by the Tribunal. The cases cited by the learned Counsel for the appellant (supra) are squarely applicable to the facts of the present case and, as such, finding no merit in the denial of credit on these welding electrodes, the impugned order is not sustainable on this issue. 6. Regarding light fittings, the admitted fact is that they are classified under the eligible Chapter Heading (Chapter 84, 85 and 9405) of the Tariff and are used by the manufacturer in the factory of manufacture. The items are light structures, lamps, high mast light, tubes/glass and ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
