This is premium content. Please become a Premium member. If you are already a member, login here to access the full content.
Cenvat credit eligible on HR Sheets/Coils & welding electrodes used for lining & Maintenance of plant
Case Law Details
- Case Name
- DRA Industries Ltd. Vs Commissioner of Central Tax (CESTAT Hyderabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Hyderabad
Upgrade to Basic or Premium to download.
Already Upgraded? Log in.
Advertisement
DRA Industries Ltd. Vs Commissioner of Central Tax (CESTAT Hyderabad)
The short question to be answered is whether HR Sheets/ Coils and welding electrodes which are used for lining the plant and in its maintenance qualify as inputs under Rule 2 (k) of Cenvat Credit Rules, 2004 (CCR, 2004) or not.
“all goods used in the factory by the manufacturer all final products” qualify as inputs under CCR. Therefore, Cenvat credit is admissible on such goods. There is no dispute that the welding electrodes were used for maintenance of the plant and the HR Coils/Sheets were used in mak...
