Case Law Details
Court: Supreme Court,
Citation: Ramala Sahkari Chini Mills Ltd., UP Vs. CCE, Meerut- 1 – dated 29 November 2010,
Brief : After the Maruti Suzuki decision of the Supreme Court, the scope of the term “input” to determine eligibility to CENVAT Credit, appeared to have been narrowed down. Recently the Supreme Court in the case of Ramala Sahkari Chini Mills Ltd., UP Vs. CCE, Meerut-1 on the issue of admissibility of CENVAT Credit of duty paid on welding electrodes used in maintenance of machines decided that the ratio in Maruti Suzuki in relation to the interpretation of the definition of ‘input’ required reconsideration and directed that the issue be placed before the larger bench of the Supreme Court.
Factual background
The Appellant, Ramala Sahkari Chini Mills Ltd., UP engaged in the manufacture of sugar and molasses availed CENVAT Credit on welding electrodes as inputs.
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what is the present position of the case or any further clarification on maruti zuzki case