MANIKGARH CEMENT Vs. COMMISSIONER OF CUSTOMS AND C. EX., NAGPUR
HIGH COURT OF BOMBAY
Commissioner Of Customs And C. Ex., Nagpur
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(1.) This appeal under Section 35G of the Central Excise Act, 1944 (the Act) challenges the order dated 15-1-2007 passed by the Customs, Excise Service Tax Appellate Tribunal (Tribunal).
(2.) On 20-6-2017 at the request of the parties, the substantial question of law on which this appeal was admitted on 23-7-2007 was reframed so as to bring out correct controversy as under:-
"Whether in the facts and circumstances of the case and in law, the Tribunal was justified in holding that welding electrodes used for repairs and maintenance of plant and machinery is not eligible to input credit under the Cenvat Credit Rules, 2001?"
(3.) In the order passed on 20-6-2017 while reframing the question, instead of the word 'input' the word 'capital goods' have been used by mistake. On the mistake being pointed by parties, we have substituted the word 'input' for 'capital goods' in the question.;
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