{"id":276953,"date":"2022-11-07T16:00:29","date_gmt":"2022-11-07T10:30:29","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=276953"},"modified":"2022-11-07T16:00:29","modified_gmt":"2022-11-07T10:30:29","slug":"welding-electrodes-do-not-qualify-as-consumables-cestat-holds-recovery-of-modified-vat-credit-to-be-incorrect","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/07\/welding-electrodes-do-not-qualify-as-consumables-cestat-holds-recovery-of-modified-vat-credit-to-be-incorrect\/","title":{"rendered":"\u2018Welding Electrodes\u2019 do not qualify as \u2018consumables\u2019; CESTAT holds recovery of Modified VAT credit to be incorrect"},"content":{"rendered":"
\n

Customs, Excise and Service Tax Appellate Tribunal<\/b>: While dealing with an issue relating to recovery of Modified Value Added Tax (MODVAT) credit charged on \u2018welding electrode\u2019, C J Mathew (Technical Member) held that characteristics of \u2018consumables\u2019 do not attach to \u2018welding electrodes\u2019, therefore, recovery of MODVAT credit ordered by Commissioner of CGST and Central Excise was incorrect.<\/p>\n

Facts of the Case<\/b><\/p>\n

The issue in the present appeal of Manikgarh Cement against the order of Commissioner of CGST and Central Excise (the Commissioner) was the availment of Modified Value Added Tax (MODVAT) credit, under rule 57Q of Central Excise Rules, 1994 (\u2018Rules\u2019) charged on procurement of \u2018welding electrode\u2019 by the Commissioner. The dispute had been carried once before through the appellate hierarchy to the High Court of Bombay before being remanded back to the original authority for ascertaining the manner of use of the \u2018welding electrodes\u2019 to qualify as \u2018capital goods\u2019. The appellant contended that \u2018welding electrodes\u2019 were also found within \u2018capital goods\u2019, which were eligible for availment of MODVAT credit.<\/p>\n

The Adjudicating Authority had, in accordance with the directions of the High Court of Bombay, scrutinized the usage of the \u2018welding electrodes\u2019 in the factory and placing reliance on the circular of the Central Board of Excise and Customs (CBEC) which directed that credit shall not be admissible on \u2018input\u2019 used for repair and maintenance of \u2018capital goods\u2019, concluded by ordering that recovery of the credit was wrongly taken. In the fresh order, it was recorded that the original authority, after having examined the process of manufacture in detail, had found that the \u2018welding electrodes\u2019 were not \u2018capital goods\u2019.<\/p>\n

Question for Consideration<\/b><\/p>\n

Whether \u2018welding electrodes\u2019 were \u2018consumables\u2019 as held by the original authority or were used in the manufacture of excisable goods and, therefore, eligible for MODVAT credit?<\/p>\n

Analysis, Law and Decision<\/b><\/p>\n

1. The legal position is abundantly clear as, in the Explanation<\/i> in rule 57Q of the Rules, it is enumerated as follows:<\/p>\n

\u2018(1) \u201ccapital goods\u201d means-<\/i><\/p>\n

(a) machines, machinery, plant, equipment, apparatus, tools or appliances used for producing or<\/i>processing of any goods or for bringing about any change in any substance for the manufacture<\/i>of final products;<\/i><\/p>\n

(b) components, spare parts and accessories of the aforesaid machines, machinery, plant,<\/i>equipment, apparatus, tools or appliances used for aforesaid purpose; and<\/i><\/p>\n

(c) moulds and dies, generating sets and weighbridges used in the factory of the manufacturer.\u2019<\/i><\/p>\n

2. MODVAT credit was available on procurement of goods that were \u2018input\u2019 with \u2018capital goods\u2019 being entitled to the extent of conformity with Explanation<\/i> of that expression in rule 75Q of the Rules. There was no mention of \u2018consumables\u2019 in the Explanation<\/i> but neither was it certain that \u2018consumables\u2019 had little to do with manufacturing process for depriving eligibility for MODVAT credit. It was not anybody’s case that \u2018consumables\u2019 cease to exist over period of usage, it was merely that replenishment was required to the nature of the product.<\/p>\n

3. The common understanding of \u2018consumables\u2019 was that of depletion without transfer to the goods deployed for manufacture but there were a few, such as \u2018welding electrodes\u2019, which upon such consumption, enhances the capital goods which were, undoubtedly, eligible for credit. Absence of \u2018welding electrodes\u2019 for deployment on \u2018liners\u2019, which were \u2018capital goods\u2019, impedes production and, therefore, their use was essential for production.<\/p>\n

The Tribunal held that the proceedings of the original authority, based on the finding that the \u2018welding electrodes\u2019 were \u2018consumables\u2019, had ignored that the characteristics of \u2018consumables\u2019 do not attach to \u2018welding electrodes\u2019 and therefore, the consequential recovery of MODVAT credit in the impugned order was incorrect.<\/p>\n

[Manikgarh Cement v. Commissioner of Central Excise, Excise Appeal No: 86755 of 2019, decided on 21-10-2022<\/span>]<\/p>\n

\n

Advocates who appeared in this case :<\/p>\n

Ms Shamita J Patel, Advocate, for the Appellant(s);<\/p>\n

Sanjay Hasija, Advocate, for the Respondent(s).<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Customs, Excise and Service Tax Appellate Tribunal: While dealing with an issue relating to recovery of Modified Value Added Tax (MODVAT) credit <\/p>\n","protected":false},"author":67011,"featured_media":261214,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[44585,52778,52779,52780,52781,52782,52783],"class_list":["post-276953","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-capital-goods","tag-central-board-of-excise-and-customs","tag-central-excise-rules-1994","tag-consumables","tag-high-court-of-bombay","tag-modified-value-added-tax","tag-welding-electrodes"],"yoast_head":"\n\u2018Welding Electrodes\u2019 do not qualify as \u2018consumables\u2019; CESTAT holds recovery of Modified VAT credit to be incorrect | SCC Times<\/title>\n<meta name=\"description\" content=\"While dealing with an issue relating to recovery of Modified Value Added Tax (MODVAT) credit charged on \u2018welding electrode\u2019, C J Mathew\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2022\/11\/07\/welding-electrodes-do-not-qualify-as-consumables-cestat-holds-recovery-of-modified-vat-credit-to-be-incorrect\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u2018Welding Electrodes\u2019 do not qualify as \u2018consumables\u2019; 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Garg (Judicial Member) allowed appeals which were filed against the impugned order passed by the Commissioner of Central Tax (Appeals) whereby Commissioner had rejected the appeal for not depositing the mandatory pre-deposit under Section 35F. Appellant had filed four rebate claims\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":260047,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/01\/14\/jurisdiction-for-claim-of-refund-filed-initiated-to-be-dealt-under-the-provision-central-excise-law\/","url_meta":{"origin":276953,"position":3},"title":"CESTAT | Jurisdiction for claim of refund filed\/initiated to be dealt under the provision Central Excise law and not by the provision of CGST law","author":"Editor","date":"January 14, 2022","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) dismissed the application filed by the Revenue (CCE & ST, Panchkula) for ratification of mistake in a final order by the Tribunal which was noticed by the Applicant. The Tribunal dealt with two issues (a) whether to ratify\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":240743,"url":"https:\/\/www.scconline.com\/blog\/post\/2020\/12\/16\/cestat-amount-already-reversed-before-introduction-of-cgst-act-2017-entitled-to-be-re-credited-tribunal-allows-appeal\/","url_meta":{"origin":276953,"position":4},"title":"CESTAT | Amount already reversed before introduction of CGST Act 2017 entitled to be re-credited; Tribunal allows appeal","author":"Editor","date":"December 16, 2020","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal filed against the impugned order wherein the refund claim had been rejected in terms of the provisions effective from 01-03-2015 in case of deemed export. The counsel for the appellant, Mr Naveen Bindal submitted that\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":250939,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/07\/08\/input-services\/","url_meta":{"origin":276953,"position":5},"title":"CESTAT | Whether distribution of credits on input services attributable to final product on a pro-rata basis proportionate to turnover of each unit between manufacturing plants? Tribunal answers","author":"Editor","date":"July 8, 2021","format":false,"excerpt":"Customs, Excise & Service Tax Appellate Tribunal (CESTAT): The Coram of Dilip Gupta (President) and P V Subba Rao (Technical member) allowed three appeals that sought to assail the order dated 28-06-2019 passed by the Commissioner (Appeals). The appeal filed by M\/s. Krishna Food Products had been dismissed and the\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/276953","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=276953"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/276953\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/261214"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=276953"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=276953"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=276953"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}