𝗖𝗲𝘀𝘁𝗮𝘁 𝗞𝗼𝗹𝗸𝗮𝘁𝗮 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗖𝗲𝗻𝘃𝗮𝘁 𝗖𝗿𝗲𝗱𝗶𝘁 𝗼𝗻 𝗪𝗲𝗹𝗱𝗶𝗻𝗴 𝗘𝗹𝗲𝗰𝘁𝗿𝗼𝗱𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Welding electrodes used in the manufacturing unit are eligible for Cenvat Credit. Appeal allowed."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗔𝗽𝗽𝗲𝗹𝗹𝗮𝗻𝘁: M/s. Salagram Power & Steel Pvt. Ltd. 𝗜𝘀𝘀𝘂𝗲: Welding electrodes used in manufacturing are eligible for Cenvat credit, as they are integral to the process. Denial of credit was overturned, aligning with established rulings. Appeal allowed.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal upheld that welding electrodes used in manufacturing are eligible for Cenvat credit, citing established rulings from High Courts and Tribunals. Recognizing their integral role in the manufacturing process, the appeal was allowed.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s. Salagram Power & Steel Pvt. Ltd. vs. Commissioner of CGST & Central Excise, Bolpur Commissionerate 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 6 February 2023 📜 This ruling reiterates the established position that welding electrodes used in manufacturing are eligible for Cenvat credit.