CENVAT credit on Welding Electrodes : HC refers matter back to CESTAT

ACC Limited Vs Commissioner of Central Excise (Bombay High Court) The Appellate Tribunal ought to have applied its mind to the question whether the welding electrodes were used by the Appellant directly or indirectly in the manufacture of final products or in relation to manufacture of final products. The expression “in the manufacture of final products” should normally encompass the entire process carried on of converting raw material into finishing goods. The question is whether the particular process in which the electrodes were used was integrally related to the ultimate manufacture of...