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Acc Limited vs Commissioner Of Central Excise , Nagpur on 28 March, 2018 cites

M/S. J. K. Cotton Spinning & Weaving ... vs Sales Tax Officer, Kanpur And Another on 28 October, 1964

13 Therefore, the test laid down by the Apex Court ::: Uploaded on - 28/03/2018 ::: Downloaded on - 29/03/2018 02:31:49 ::: 15 cexa89,99,227 in the case of J.K.Cotton Spinning and Weaving Mills Co. Limited (supra) will have to be applied to the present case. The Appellate Tribunal ought to have applied its mind to the question whether the welding electrodes were used by the Appellant directly or indirectly in the manufacture of final products or in relation to manufacture of final products. The expression "in the manufacture of final products" should normally encompass the entire process carried on of converting raw material into finishing goods. The question is whether the particular process in which the electrodes were used was integrally related to the ultimate manufacture of goods so that without that activity or process, the manufacture though theoretically possible, but would be commercially inexpedient.
Supreme Court of India Cites 10 - Cited by 135 - J C Shah - Full Document

Ramala Sahkari Chini Mills Ltd, Up vs Commr.Of Central Excise-I,Meerut on 29 November, 2010

17 Merely because one issue is referred to the Larger Bench in the case of Ramala Sahakari Limited (supra), it cannot be said that the law which prevails today should not be followed. The Appellate Tribunal has not denied relief to the appellant on the ground that the definition of inputs is restricted only six categories mentioned therein.
Supreme Court of India Cites 18 - Cited by 100 - D K Jain - Full Document

India Sugars & Refineries Ltd. vs Collector Of Central Excise, Bangalore on 10 August, 1962

He submitted that the Appellate Tribunal ignored the subsequent decision in the case of India Sugars and Refineries Limited vs. Commissioner of Central Excise, Bangalore2 in which the Appellate Tribunal has departed from the view taken in the case of Jaypee Rewa Plant (supra) by relying upon its earlier decision in the case of Commissioner of Customs & Central Excise, Meerut-I vs. Mody Rubber Limited 3 and held that the welding electrodes used for repairs and maintenance of plant and machinery are eligible for cenvat credit both as capital goods as well inputs.
Karnataka High Court Cites 1 - Cited by 11 - K S Hegde - Full Document
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