CESTAT Allows a Cement Trader to Claim Cenvat Credit on Welding Electrodes Used in the Production Process
The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has ruled that cement manufacturers are authorized to cenvat credit on welding electrodes as inputs used in the manufacture of final products, namely cement and clinker. The bench of Binu Tamta (Judicial Member) has marked that according to sub-rule 4 of Rule 57-A […]