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CENVAT credits eligible on Welding Electrodes & D.A. Gas used in repair/maintenance of plant
Case Law Details
- Case Name
- Manikgarh Cement Vs Commissioner of Central Excise (CESTAT Mumbai)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Mumbai
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Manikgarh Cement Vs Commissioner of Central Excise (CESTAT Mumbai)
As could be noticed from para 24 of the Order-in-Original, the adjudicating authority had observed that Welding Electrodes and D.A. Gas were used in the cement manufacturing plant of the Appellant for the purpose of repair and maintenance of its plant and machinery. This being observation of the adjudicating authority there is no denial of the fact that plant and machinery which were being used for manufacturing of final product were being kept in usable with condition periodic repair and maintenance, in which these two compone...
