Case Law Details
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 making lining around the furnaces in the plant. Evidently, the plant will be within the factory. Since the HR Coils as well as the welding electrodes are used within the factory of manufacturer, Cenvat credit is admissible on both as inputs.
FULL TEXT OF THE CESTAT HYDERABAD ORDER
None appeared on behalf of the appellant despite notice. It is found that nobody has been appearing on behalf of the appellant during the previous dates on which the matter was listed as well. Shri V.R. Pavan Kumar, learned Authorized Representative represented for the Department.
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