2024-VIL-364-GUJ-CE
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CENTRAL EXCISE High Court Cases

Central Excise - Eligibility to Cenvat credit on welding electrodes, wire FLR, filler Wires, Welding wires, Wire rope, material used for railway line and capital goods i.e. M.S. Gratings/ G.I. Coated Gratings - Revenue case that use of subject goods for repair and maintenance of plant and machinery cannot be considered to have been used “in or in relation to the manufacture of final products” and, as such, goods are not integrally connected with the manufacture of the petroleum products – HELD – the issue is no more res-integra in view of the decision of the Hon’ble Apex Court in Kisan Co-operative Sugar Factory Ltd. case, wherein the Hon’ble Supreme Court has held that the interpretation of the expression “used in or in relation to manufacture” was interpreted as to the item used for maintenance of the Plant and Machinery were also held to be the item used in the manufacture of the finished goods - the respondent is entitled to the Cenvat credit on the items like Welding Electrodes, Welding filler Wires as capital goods as per Rule 2(k) of the CENVAT Credit Rules, 2004 - With regard to the issue of entitlement on the Cenvat credit on the M.S. Gratings/G.I. Coated Gratings are concerned, the M.S. Gratings used as accessory for supporting and holding such structure used in relation to the manufacture of final product - Tribunal has not committed any error in arriving at the findings that the respondent is entitled to the Cenvat credit on the subject items – Revenue appeal is dismissed
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